Legal Opinion
Mobil Oil Corp. v. Department of Treasury
Michigan Supreme Court
Decided September 6, 1985No. 70388, (Calendar No. 3)PublishedCited by 34 opinions
1Opinion of the CourtBoyle, J.
This case involves the taxation of oil and gas royalties under Michigan’s Single Business Tax Act (sbta), MCL 208.1 et seq.; MSA 7.558(1) et seq. Petitioner Mobil Oil is an operator-lessee under an oil and gas lease. The lease in question obliges Mobil to give over to the landowner-lessor, either in kind or in money, 1/8 of the gross production from the property.
In computing its taxes for 1976, Mobil did not include the 1/8 of the gross production from its leased property, which it had given over to the landowner-lessor, in its Michigan tax base. Respondent, Michigan Department of Treasury,…
2Cases cited29 opinions
- Lindsley v. Natural Carbonic Gas Co.Supreme Court of the United States · 1911
- Burnet v. HarmelSupreme Court of the United States · 1932
- Palmer v. BenderSupreme Court of the United States · 1932
- Burnet v. Coronado Oil & Gas Co.Supreme Court of the United States · 1932
- United States v. LudeySupreme Court of the United States · 1927
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3Cited by34 opinions
- Caterpillar, Inc v. Department of TreasuryMichigan Supreme Court · 1992
- Gillette Co. v. Department of TreasuryMichigan Court of Appeals · 1993
- Trinova Corp. v. Department of TreasuryMichigan Supreme Court · 1989
- In Re Forfeiture of $53Michigan Court of Appeals · 1989
- Henderson v. Department of TreasuryMichigan Court of Appeals · 2014
29 more not listed; retrieve them via the Exa API.