Legal Opinion
Chevron U.S.A., Inc. v. State
Wyoming Supreme Court
Decided June 18, 1996No. 95-214PublishedCited by 45 opinions
1Opinion of the Court
GOLDEN, Chief Justice.
Chevron U.S.A., Inc. appeals the Wyoming State Board of Equalization’s interpretation of former Wyo.Stat. § 39-2-202(b) which determined that the expenses of operating Chevron’s Birch Creek compressor station were nondeductible expenses of production for ad valorem and severance tax purposes.
We reverse.
ISSUES
Chevron U.S.A., Inc. (Chevron) presents a single issue for our review:
Did the district court err in affirming the State Board of Equalization’s interpretation of former Wyoming Statute § 39-2-202(b) and rules promulgated thereunder by the Department of Revenue and…
2Cases cited13 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- State Department of Revenue & Taxation v. PacificorpWyoming Supreme Court · 1994
- Union Pacific Railroad v. Wyoming State Board of EqualizationWyoming Supreme Court · 1990
- Southwest Wyoming Rehabilitation Center v. Employment Security CommissionWyoming Supreme Court · 1989
- Butts v. Wyoming State Board of ArchitectsWyoming Supreme Court · 1996
8 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Ryan v. StateWyoming Supreme Court · 1999
- Worker's Compensation Claim of French v. Amax Coal WestWyoming Supreme Court · 1998
- Powder River Coal Co. v. Wyoming State Board of EqualizationWyoming Supreme Court · 2002
- RME Petroleum Co. v. Wyoming Department of RevenueWyoming Supreme Court · 2007
- Amoco Production Co. v. Department of RevenueWyoming Supreme Court · 2004
40 more not listed; retrieve them via the Exa API.