Legal Opinion
Wyodak Resources Development Corp. v. Wyoming Department of Revenue
Wyoming Supreme Court
Decided December 17, 2002No. 01-249PublishedCited by 26 opinions
1Opinion of the Court
KITE, Justice.
[¶ 1] Wyodak Resources Development Corporation (Wyodak) challenged the valuation of coal produced from its mine in Campbell County for the years 1992 through 1995, 1998, and 1999. Most of Wyodak’s coal is sold under one long term contract with the joint owners of the nearby Wyodak power plant: Black Hills Corporation (Black Hills) — Wyodak’s parent company — and Pa- cifiCorp. Historically, Wyodak reported the value of the gross product sold to its parent company based upon the price it received under that contract. However, in 1997, Wyo-dak began claiming that, because the sale…
2Cases cited39 opinions
- Advanced Cardiovascular Systems, Inc., Plaintiff/cross-Complaint v. Scimed Life Systems, Inc., and Robert L. Hess, Cross-Complainant/appellantCourt of Appeals for the Federal Circuit · 1993
- Aronovitch v. LevySupreme Court of Minnesota · 1953
- Matter of Paternity of JRWWyoming Supreme Court · 1991
- Slavens v. Board of County CommissionersWyoming Supreme Court · 1993
- State ex inf. Crow v. West Side Street Railway Co.Supreme Court of Missouri · 1898
34 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- BP America Production Co. v. Department of RevenueWyoming Supreme Court · 2005
- Wyodak Resources Development Corp. v. Wyoming Department of RevenueWyoming Supreme Court · 2017
- BP America Production Co. v. Department of RevenueWyoming Supreme Court · 2006
- Pedro/Aspen, Ltd. v. Board of County CommissionersWyoming Supreme Court · 2004
- Airtouch Communications, Inc. v. Department of RevenueWyoming Supreme Court · 2003
21 more not listed; retrieve them via the Exa API.