Legal Opinion

Union Pacific Railroad v. Wyoming State Board of Equalization

Wyoming Supreme Court

Decided December 10, 1990No. 90-103PublishedCited by 57 opinions

1Opinion of the Court

CARDINE, Justice.

Union Pacific Railroad Company (Union Pacific) challenges the Sweetwater county assessor’s (assessor) 1987 tax assessment of seventeen mobile homes. The Sweetwa-ter County Board of Equalization found in favor of Union Pacific. The State Board of Equalization reversed, and the district court affirmed the state board. Union Pacific appeals the decision of the district court.

We affirm the decision of the district court.

Union Pacific raises a single issue on review:

“Whether the two intermediate reviewing tribunals, i.e., the State Board of Equalization and the district court,…

2Cases cited12 opinions

  1. Universal Minerals, Inc. v. C. A. Hughes & Co.Court of Appeals for the Third Circuit · 1981
  2. Employment Security Commission v. Western Gas Processors, Ltd.Wyoming Supreme Court · 1990
  3. Holding's Little America v. Board of County Commissioners of Laramie CountyWyoming Supreme Court · 1983
  4. Comptroller of Treasury v. World Book Childcraft International, Inc.Court of Special Appeals of Maryland · 1986
  5. Mill Street Church of Christ v. HoganCourt of Appeals of Kentucky · 1990

7 more not listed; retrieve them via the Exa API.

3Cited by57 opinions

  1. Devous v. Wyoming State Board of Medical ExaminersWyoming Supreme Court · 1993
  2. Aanenson v. State Ex Rel. Wyoming Worker's Compensation DivisionWyoming Supreme Court · 1992
  3. Chevron U.S.A., Inc. v. StateWyoming Supreme Court · 1996
  4. JBC of Wyoming Corp. v. City of CheyenneWyoming Supreme Court · 1992
  5. Basin Electric Power Cooperative, Inc. v. Department of RevenueWyoming Supreme Court · 1998

52 more not listed; retrieve them via the Exa API.

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