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STANDARD OIL CO. OF CALIFORNIA v. PASTORINO

No. 9202.

580 P.2d 118 (1978)

STANDARD OIL COMPANY OF CALIFORNIA, a Delaware Corporation, Appellant, v. Tom PASTORINO, Eureka County Assessor, Nevada Tax Commission, and the State of Nevada, Respondents.

Supreme Court of Nevada.

June 7, 1978.

Attorney(s) appearing for the Case

Vargas, Bartlett & Dixon, and Frederic R. Starich, Reno, for appellant.

Robert List, Atty. Gen., James D. Salo, and Marsha Claman, Deputy Attys. Gen., Carson City, for respondents.

OPINION

GUNDERSON, Justice.

Standard Oil Company of California here appeals a judgment declaring NRS 361.157 constitutional under both the Nevada and federal constitutions, and permitting respondent assessor and tax commission to impose taxes pursuant to the statute. We affirm the district court's determinations.

Standard is lessee under oil and gas leases of real property owned by the Bureau of Land Management...

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