Legal Opinion
Appalachian Land Co. v. EQT Production Co.
Kentucky Supreme Court
Decided August 20, 2015No. 2013-SC-000598-CLPublishedCited by 5 opinions
1Opinion of the Court
CERTIFYING THE LAW
OPINION OF THE COURT BY
JUSTICE CUNNINGHAM
Today we certify that the producer severing natural gas from the earth is solely responsible for the payment of the severance tax. Of course, this rule can be altered through agreement.
On the first day of December, 1944, widower Robert Williams surrendered the privilege of severing oil and gas from his land in Pike County to West Virginia Gas Company. He leased all oil and gas within his property to the gas company “for the sole and only purpose of operating for, producing and marketing oil, gas and gasoline....”
Appalachian Land…
2Cases cited12 opinions
- Oliver Iron Mining Co. v. LordSupreme Court of the United States · 1923
- Poplar Creek Development Co. v. Chesapeake Appalachia, L.L.C.Court of Appeals for the Sixth Circuit · 2011
- Cartwright v. Cologne Production Co., Texas Court of Appeals, 13th District2006
- Burbank v. Sinclair Prairie Oil Co.Court of Appeals of Kentucky (pre-1976) · 1946
- Cumberland Pipe Line Co. v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1929
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Nami Res. Co. v. Asher Land & Mineral, Ltd.Missouri Court of Appeals · 2018
- Appalachian Land Co. v. EQT Production Co.Court of Appeals for the Sixth Circuit · 2015
- Douglas Imhoff v. Oscar Gayle HouseKentucky Supreme Court · 2021
- Patrick D. and Katherine F. Leggett v. EQT Production Co.West Virginia Supreme Court · 2016
- Patrick D. and Katherine F. Leggett v. EQT Production Co.West Virginia Supreme Court · 2016