Legal Opinion
Exxon Corp. v. Oklahoma Tax Commission
Court of Civil Appeals of Oklahoma
Decided November 2, 1993No. 79130PublishedCited by 6 opinions
1Opinion of the Court
OPINION
HANSEN, Chief Judge:
Appellant, Exxon Corporation, is an Oklahoma gas producer. Appellant, El Paso Natural Gas Company, purchases gas from Exxon for transport into interstate commerce. Exxon and El Paso entered into approximately 124 gas purchase contracts whereby Exxon agreed to sell gas to El Paso. Twenty eight of these contracts were Oklahoma contracts. The contracts contained take-or-pay provisions which required El Paso to take certain quantities of gas or pay for it even if not taken. These take-or-pay payments were recoupable and, except for two contracts, refundable if not…
2Cases cited7 opinions
- Dugger v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1992
- Cities Service Oil Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1942
- Tribune Publishing Company v. United StatesCourt of Appeals for the Ninth Circuit · 1988
- McLoud Telephone Co. v. State Board of Equalization for OklahomaSupreme Court of Oklahoma · 1982
- Rogers v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1970
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Neer v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1999
- El Paso Natural Gas Co. v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 1996
- Noram Energy Corp. v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 1996
- Matter of Excise Tax Protest of Arkla, Inc.Court of Civil Appeals of Oklahoma · 1996
- Noram Energy Corp. v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 1995
1 more not listed; retrieve them via the Exa API.