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M & B DRILLING AND CONST. CO. INC. v. STATE BD.

Nos. 84-36, 84-37.

706 P.2d 243 (1985)

M & B DRILLING AND CONSTRUCTION COMPANY, INC., Appellant (Plaintiff/Petitioner), v. STATE BOARD OF EQUALIZATION; R.A. Hakala, Rudolph Anselmi, and Doran Lummis, in their official capacities as members of the State Board of Equalization, Appellees (Defendants/Respondents). STATE BOARD OF EQUALIZATION; R.A. Hakala, Rudolph Anselmi, and Doran A. Lummis, in their official capacities as members of the State Board of Equalization, Appellants (Defendants/Respondents), v. M & B DRILLING AND CONSTRUCTION COMPANY, INC., Appellee (Plaintiff/Petitioner).

Supreme Court of Wyoming.

August 30, 1985.

Attorney(s) appearing for the Case

Blair J. Trautwein, Hathaway, Speight and Kunz, Cheyenne, for appellant (plaintiff/petitioner) in Case No. 84-36 and appellee (plaintiff/petitioner) in Case No. 84-37.

A.G. McClintock, Atty. Gen., and Ron Arnold, Sr. Asst. Atty. Gen., for appellees (defendants/respondents) in Case No. 84-36 and appellants (defendants/respondents) in Case No. 84-37.

Before THOMAS, C.J., and ROSE, ROONEY, BROWN and CARDINE, JJ.

ROONEY,*** Justice.

M & B Drilling and Construction Company, Inc. (hereinafter referred to as "M & B") petitioned the district court to review an administrative action by the State Board of Equalization and by the three individual members of such Board (hereinafter referred to as "Board"); and additionally M & B filed an action for declaratory judgment

"primarily because the State was not providing a credit to M &...

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