Legal Opinion
Oklahoma Tax Commission v. Sun Oil Company
Supreme Court of Oklahoma
Decided July 27, 1971No. 43737PublishedCited by 6 opinions
1Opinion of the Court
WILLIAMS, Justice:
Plaintiffs, defendants in error herein, filed suit in the trial court seeking the recovery of taxes paid under protest to plaintiff in error, Oklahoma Tax Commission, upon an assessment of additional gross production tax allegedly due on natural gas produced by plaintiffs and others not involved herein in the Laverne Field, in Oklahoma, and sold to Michigan Wisconsin Pipe Line Company (MW) under various gas-purchase contracts.
The Laverne Gas Field in Harper and Beaver Counties was first opened in approximately 1955. In 1956 MW began negotiations with several of the principal…
2Cases cited6 opinions
- Matzen v. Hugoton Production Co.Supreme Court of Kansas · 1958
- Atlantic Refining Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1959
- Sinclair Prairie Oil Co. v. StateSupreme Court of Oklahoma · 1935
- Katschor v. Eason Oil Co.Supreme Court of Oklahoma · 1936
- Cimarron Utilities Co. v. SafrankoSupreme Court of Oklahoma · 1940
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Mittelstaedt v. Santa Fe Minerals, Inc.Supreme Court of Oklahoma · 1998
- Samson Hydrocarbons Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1998
- State Ex Rel. Oklahoma Tax Commission v. Texaco Exploration & Production, Inc.Supreme Court of Oklahoma · 2005
- Celestine Barby and Helen Barby v. Cabot CorporationCourt of Appeals for the Tenth Circuit · 1972
- Ladd Petroleum Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1989
1 more not listed; retrieve them via the Exa API.