Appalachian Land Co. v. EQT Production Co.

I respectfully dissent. Pursuant to Kentucky Rule of Civil Procedure (CR) 76.87(1), the United States Court of Appeals for the Sixth Circuit certified the following question of Kentucky law:

Does Kentucky’s “at the well” rule allow a natural-gas processor to deduct all severance taxes paid at market prior to calculating a contractual royalty payment based on “the market price of gas at the well,” or does the resource’s at-the-well price include a proportionate share of the severance taxes owed such that a processor may deduct only that portion of the severance taxes attributable to the…