CITIES SERVICE GAS CO. v. OKLAHOMA TAX COM'N

No. 80-2021.

656 F.2d 584 (1981)

CITIES SERVICE GAS COMPANY, et al., Plaintiffs-Appellants, v. OKLAHOMA TAX COMMISSION, et al., Defendants-Appellees.

United States Court of Appeals, Tenth Circuit.

Decided August 5, 1981.


Attorney(s) appearing for the Case

Lee B. Thompson, Oklahoma City, Okl., for plaintiffs-appellants (Alfred O. Holl, Gen. Counsel, R. James Leithead, Asst. Gen. Counsel, William J. Sears, Senior Atty., Oklahoma City, Okl. for plaintiff-appellant Cities Service Gas Company.

Edwin R. Sherwood, Colorado Springs, Colo. and Joel L. Green, Washington, D. C., for plaintiff-appellant Colorado Interstate Gas Company.

Jack L. Underwood and Marcia Harley, Houston, Tex., for plaintiff-appellant El Paso Natural Gas Co.

Elmer J. Jackson, Vice-President, Gen. Counsel and Secretary and Robert A. Miller, Jr., Lakewood, Colo. for plaintiff-appellant Kansas-Nebraska Natural Gas Company, Inc.

William J. Legg, S. Paul Hammons, Mona S. Lambird, Andrews, Davis, Legg, Bixler, Milsten & Murrah, Inc., Oklahoma City, Okl., and William W. Brackett, Daniel F. Collins, Brackett & Collins, Washington, D. C., and Steve H. Finch, Michigan Wisconsin Pipeline Company, Detroit, Mich., for plaintiff-appellant Michigan Wisconsin Pipeline Company.

Joseph M. Wells, Richard E. Terry and Emmitt C. House, Chicago, Ill., for plaintiff-appellant Natural Gas Pipeline Company of America.

Patrick J. McCarthy and Jane Alseth, Omaha, Neb., for plaintiff-appellant Northern Natural Gas Company.

Clarence A. Conoley, Joan R. Huff, Kansas City, Mo. and Wendell J. Doggett, Houston, Tex., for plaintiff-appellant Panhandle Eastern Pipe Line Company.

Joseph F. Weiler, Gen. Atty., Transwestern Pipeline Company, Houston, Tex., for plaintiff-appellant Transwestern Pipeline Company, with him on the brief).

Bryce A. Baggett, Oklahoma City, Okl., for defendant-appellee (Marjorie Patmon, Gen. Counsel and Donna E. Cox, Atty., Oklahoma Tax Commission, Oklahoma City, Okl., with him on the brief).

Before DOYLE, McKAY, Circuit Judges, and CHILSON, District Judge.


WILLIAM E. DOYLE, Circuit Judge.

This appeal is that of the plaintiffs in the court below, nine pipeline companies, which companies challenge the constitutionality of the Oklahoma Conservation Excise Tax, 68 O.S. § 1107, et seq. (1977), as related to the Tax Credit Act, 68 O.S. § 2357 D (1977).

The action arose in the United States District Court for the Western District of Oklahoma. The plaintiffs sought...

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