Legal Opinion
Enron Oil & Gas Co. v. State, Department of Natural Resources, Division of State Lands & Forestry
Utah Supreme Court
Decided January 5, 1994No. 910057PublishedCited by 3 opinions
1Opinion of the Court
STEWART, Associate Chief Justice:
Enron Oil and Gas Company produces and sells gas from school trust lands that it leases from the state. Enron appeals from a district court decision granting summary judgment to the Utah Department of Natural Resources, Division of State Lands. The summary judgment affirmed the Division’s assessment of royalties on ad valorem tax reimbursements paid to Enron by Mountain Fuel Supply Co. and Colorado Interstate Gas (CIG) pursuant to gas purchase contracts for gas produced on state lands. We affirm.
I
The Division of State Lands audited Enron’s royalty payments on…
2Cases cited5 opinions
- Mobil Oil Corp. v. Department of EnergyTemporary Emergency Court of Appeals · 1983
- State v. MoncriefWyoming Supreme Court · 1986
- Hoover & Bracken Energies, Inc. v. United States Department of the InteriorCourt of Appeals for the Tenth Circuit · 1983
- Enron Oil and Gas Co. v. LujanCourt of Appeals for the Fifth Circuit · 1992
- Enron Oil & Gas v. LujanDistrict Court, S.D. Texas · 1991
3Cited by3 opinions
- Helmerich & Payne, Inc. v. State ex rel. Commissioners of the Land OfficeSupreme Court of Oklahoma · 1997
- Dept. of State Lands v. Balcron OilMontana Supreme Court · 1996
- Enron Oil & Gas Co. v. State, Department of Natural Resources, Division of State Lands & ForestryUtah Supreme Court · 1994