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IN RE USE TAX ASSESSMENT NO. 32950

No. 3945.

491 P.2d 1232 (1971)

In the Matter of USE TAX ASSESSMENT NO. 32950 of the State Board of Equalization against Kansas-Nebraska Natural Gas Company, Inc., Docket No. 359 of the State Board of Equalization. STATE BOARD OF EQUALIZATION of the State of Wyoming, Appellant (Respondent below), v. KANSAS-NEBRASKA NATURAL GAS COMPANY, Inc., a corporation, Appellee (Petitioner below).

Supreme Court of Wyoming.

December 29, 1971.

Attorney(s) appearing for the Case

James E. Barrett, Atty. Gen., and Robert J. Oberst, Special Asst. Atty. Gen., Cheyenne, for appellant.

E.J. Jackson, Hastings, Neb., Kline, Tilker & Lynch and Arthur Kline, Cheyenne, for appellee.

Before McINTYRE, C.J., and PARKER and McEWAN, JJ.

Mr. Justice PARKER delivered the opinion of the court.

This case was originally before us in State Board of Equalization v. Kansas-Nebraska Natural Gas Company, Wyo., 457 P.2d 963, the board there having appealed from the holding of the district court that its tax assessment upon Kansas-Nebraska for materials and supplies used for an absorption plant was invalid. This court after observing that in the light of the parties' concessions...

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