Legal Opinion

Wyoming Department of Revenue v. Pacificorp and Merit Energy Company, Llc

Wyoming Supreme Court

Decided December 2, 2025No. S-25-0006PublishedCited by 3 opinions

1Opinion of the Court

IN THE SUPREME COURT, STATE OF WYOMING

2025 WY 126

OCTOBER TERM, A.D. 2025 December 2, 2025 WYOMING DEPARTMENT OF REVENUE, Appellant (Petitioner), v. S-25-0006 PACIFICORP and MERIT ENERGY COMPANY, LLC, Appellees (Respondents). Appeal from the District Court of Laramie County The Honorable Catherine R. Rogers, Judge Representing Appellant: Bridget Hill, Wyoming Attorney General; Brandi Monger, Deputy Attorney General; Karl D. Anderson, Supervising Attorney General; James Peters, Senior Assistant Attorney General. Argument by Mr. Peters. Representing Appellee Merit Energy Company, LLC: Jeffrey S.…

2Cases cited40 opinions

  1. Montana v. United StatesSupreme Court of the United States · 1979
  2. Commissioner v. GroetzingerSupreme Court of the United States · 1987
  3. Worker's Compensation Claim of Dale v. S & S Builders, LLCWyoming Supreme Court · 2008
  4. Slavens v. Board of County CommissionersWyoming Supreme Court · 1993
  5. BP America Production Co. v. Department of RevenueWyoming Supreme Court · 2005

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3Cited by3 opinions

  1. Brandon Lee Wells v. The State of WyomingWyoming Supreme Court · 2026
  2. Dino Moncecchi v. Mckellar, Tiedeken & Scoggin, LLCWyoming Supreme Court · 2026
  3. Wagonhound Land & Livestock Company, LLC, a Wyoming Limited Liability Company v. Little Medicine Creek Ranch, Inc., a Wyoming Corporation, F/K/A Burnett Ranch, Inc.Wyoming Supreme Court · 2026

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