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OKLAHOMA TAX COMMISSION v. SUN OIL COMPANY

No. 43737.

489 P.2d 1078 (1971)

OKLAHOMA TAX COMMISSION, Plaintiff in Error, v. SUN OIL COMPANY et al., Defendants in Error.

Supreme Court of Oklahoma.

Rehearing Denied November 2, 1971.

Attorney(s) appearing for the Case

Albert D. Lynn, E.J. Armstrong, Mike Tapp, Oklahoma City, for plaintiff in error.

McAfee, Dudley, Taft, Cates & Mark, by Judson S. Woodruff, John B. Dudley, Oklahoma City, and William C. Phelps, Sun Oil Co., Tulsa, for defendants in error.

WILLIAMS, Justice:

Plaintiffs, defendants in error herein, filed suit in the trial court seeking the recovery of taxes paid under protest to plaintiff in error, Oklahoma Tax Commission, upon an assessment of additional gross production tax allegedly due on natural gas produced by plaintiffs and others not involved herein in the Laverne Field, in Oklahoma, and sold to Michigan Wisconsin Pipe Line Company (MW) under various...

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