Legal Opinion

EOG Resources Marketing, Inc. v. Oklahoma State Board of Equalization

Supreme Court of Oklahoma

Decided October 24, 2008No. 105,860PublishedCited by 34 opinions

1Opinion of the Court

KAUGER, J.:

T1 The issue presented is whether the trial court erred in granting summary judgment to EOG Resources Marketing, Inc., (EOGRM) concerning whether; 1) the district court was the proper forum for the cause; 2) the State Board of Equalization and the Oklahoma Tax Commission had jurisdiction to assess EOGRM for ad valorem taxes; and 3) EOGRM is a public service corporation. We find that it did not.

FACTS

T2 EOGRM is a subsidiary of EOG Resources Inc. EOGRM owns and operates natural gas gathering facilities. The purpose of these facilities is to move natural gas from wells owned by EOG…

2Cases cited59 opinions

  1. Nordlinger v. HahnSupreme Court of the United States · 1992
  2. Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
  3. Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
  4. Township of Hillsborough v. CromwellSupreme Court of the United States · 1946
  5. Allegheny Pittsburgh Coal Co. v. Commission of Webster Cty.Supreme Court of the United States · 1989

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3Cited by34 opinions

  1. Lafalier v. LEAD-IMPACTED COMMUNITIESSupreme Court of Oklahoma · 2010
  2. Welch v. CrowSupreme Court of Oklahoma · 2009
  3. Estate of Bell-Levine v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2012
  4. DANI v. MILLERSupreme Court of Oklahoma · 2016
  5. Graham v. D & K Oilfield Services, Inc.Supreme Court of Oklahoma · 2017

29 more not listed; retrieve them via the Exa API.

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