STATE v. SINCLAIR PIPELINE CO.

No. 5182.

605 P.2d 377 (1980)

The STATE of Wyoming and the Department of Revenue and Taxation of the State of Wyoming, and the Tax Commission and State Board of Equalization of the State of Wyoming, Appellants (Defendants below), v. SINCLAIR PIPELINE COMPANY, formerly known as Pasco Pipeline Company, Appellee (Plaintiff below).

Supreme Court of Wyoming.

January 25, 1980.


Attorney(s) appearing for the Case

John D. Troughton, Atty. Gen., and Kenneth G. Vines, Asst. Atty. Gen., Cheyenne, for appellants.

Paul B. Godfrey of Godfrey & Sundahl, Cheyenne, and Charles A. Ramunno and Thomas C. Folsom, of Holme, Roberts & Owen, Denver, Colo., for appellee.

Before RAPER, C.J., McCLINTOCK, THOMAS and ROSE, JJ., and GUTHRIE, J., Retired.


ROSE, Justice.

On October 18, 1976, appellee, Sinclair Pipeline Company, claimed a refund for use taxes paid to the State of Wyoming during January through July, 1974, on certain pipe used in one of its pipelines in Wyoming. The Wyoming Tax Commission denied the claim and, on February 10, 1977, the Pipeline Company filed a complaint in the District Court of Laramie County in which it sought recovery of the use tax.

On July 9, 1979, the district court entered...

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