Legal Opinion
BP America Production Co. v. Department of Revenue
Wyoming Supreme Court
Decided May 31, 2005No. 03-191PublishedCited by 46 opinions
1Opinion of the Court
GOLDEN, Justice.
[¶ 1] BP America Production Company, Chevron USA, Inc., and Anadarko E & P Co. LP (“Taxpayers”) appeal a State Board of Equalization (the Board) decision upholding the Department of Revenue’s (the Department) decision to use the comparable value method for determining the fair market value of their year 2000 natural gas production from the Whitney Canyon Field. See Wyo. Stat. Ann. § 39-14-203(b)(vi)(B) (LexisNexis 2003). 1 Taxpayers primarily contend that the Department cannot use the comparable value method in the absence of rules defining what Taxpayers allege to be…
2Cases cited32 opinions
- McGuire v. McGuireWyoming Supreme Court · 1980
- Billis v. StateWyoming Supreme Court · 1990
- Grace Drilling Co. v. Board of ReviewCourt of Appeals of Utah · 1989
- Employment Security Commission v. Western Gas Processors, Ltd.Wyoming Supreme Court · 1990
- Holding's Little America v. Board of County Commissioners of Laramie CountyWyoming Supreme Court · 1983
27 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- Redco Construction v. Profile Properties, LLCWyoming Supreme Court · 2012
- RME Petroleum Co. v. Wyoming Department of RevenueWyoming Supreme Court · 2007
- Chevron U.S.A., Inc. v. Department of RevenueWyoming Supreme Court · 2007
- Powder River Basin Resource Council v. Wyoming Oil & Gas Conservation CommissionWyoming Supreme Court · 2014
- State Ex Rel. Wyoming Department of Revenue v. Hanover Compression, LPWyoming Supreme Court · 2008
41 more not listed; retrieve them via the Exa API.