Phillips Petroleum Company v. Heath
Supreme Court of Arkansas
1Opinion of the Court
John A. Fogleman, Justice.
This appeal involves the construction of the severance tax act. See Ark. Stat. Ann. § 84-2101, et seq. (Repl. 1960). The chancery court held that the tax levied by the act applied to oil produced by appellant and consumed by it in a recovery procedure by which it injected steam into the producing sands in its unit for the purpose of raising both temperature and pressure, thereby substantially increasing the crude oil production from its wells. We agree with the chancellor’s conclusion.
Phillips Petroleum Company is engaged in exploring for, producing, refining and…
Also in this document: Dissent.
2Cases cited11 opinions
- Henderson v. GladishSupreme Court of Arkansas · 1939
- Wells, Fargo & Company's Express v. Crawford CountySupreme Court of Arkansas · 1897
- Lafargue v. WaggonerSupreme Court of Arkansas · 1934
- Miller Lumber Company v. FloydSupreme Court of Arkansas · 1925
- Floyd v. Miller Lumber Co.Supreme Court of Arkansas · 1923
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3Cited by33 opinions
- Death & Permanent Total Disability Trust Fund v. Whirlpool Corp.Court of Appeals of Arkansas · 1992
- City of North Little Rock v. MontgomerySupreme Court of Arkansas · 1977
- Hicks v. Arkansas State Medical BoardSupreme Court of Arkansas · 1976
- Clark v. StateSupreme Court of Arkansas · 1992
- Pinkston v. General Tire & Rubber Co.Court of Appeals of Arkansas · 1990
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