Legal Opinion
Samson Hydrocarbons Co. v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided July 14, 1998No. 89,989PublishedCited by 22 opinions
1Opinion of the Court
OPINION
WATT, J.:
I. SUMMARY OF FACTS AND PROCEDURAL HISTORY
¶ 1 Grace Petroleum Corporation, a natural gas producer and the predecessor in interest of appellant Samson Hydrocarbons Company, was a party to numerous gas pur chase agreements with El Paso Natural Gas Company. The contracts covered oil and gas wells located in Oklahoma, New Mexico, Texas and Utah. The Oklahoma contracts required El Paso to take and pay for, or pay for if not purchased, certain minimum quantities of natural gas each year. 1 The payments for gas not taken under such take-or-pay contracts are commonly referred to as…
2Cases cited29 opinions
- Carpenter v. ShawSupreme Court of the United States · 1930
- Ledbetter v. Oklahoma Alcoholic Beverage Laws Enforcement CommissionSupreme Court of Oklahoma · 1988
- Kaiser-Francis Oil Company, a Delaware Corporation v. Producer's Gas Company, a Texas CorporationCourt of Appeals for the Tenth Circuit · 1989
- Strelecki v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- In Re Gross Production Tax of Wolverine Oil Co.Supreme Court of Oklahoma · 1915
24 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Compsource Mut. Ins. Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2018
- COMPSOURCE MUTUAL INSUR. CO. v. STATE ex rel. OKLA. TAX COMM. and OKLA. ASSOC. OF ELECTRIC SELF INSURERS FUND v. STATE OF OKLA. TAX COMM.Supreme Court of Oklahoma · 2018
- Visteon Corp. v. YazelCourt of Civil Appeals of Oklahoma · 2004
- Rogers v. BaileySupreme Court of Oklahoma · 2011
- Save Ad Valorem Funding for Students v. Oklahoma Department of Environmental QualityCourt of Civil Appeals of Oklahoma · 2005
17 more not listed; retrieve them via the Exa API.