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AMOCO PRODUCTION CO. v. STATE

No. 87-231.

751 P.2d 379 (1988)

AMOCO PRODUCTION COMPANY, a Delaware corporation and Exxon Corporation, a New Jersey corporation, and Chevron U.S.A. Inc., a Pennsylvania corporation, Appellants (Plaintiffs), v. STATE of Wyoming, State Board of Equalization and its members Tom Trowbridge, Shirley Whittler, and Carroll Orrison in their official capacities; and the Department of Revenue and Taxation, Appellees (Defendants).

Supreme Court of Wyoming.

March 9, 1988.

Attorney(s) appearing for the Case

Marilyn S. Kite (argued) and Lawrence J. Wolfe of Holland & Hart, Cheyenne, for appellants Amoco and Exxon, and William J. Thomson, II (argued) of Dray, Madison & Thomson, Cheyenne, for appellant Chevron.

Joseph B. Meyer, Atty. Gen., and Michael L. Hubbard (argued) Sr. Asst. Atty. Gen., for appellees.

Before BROWN, C.J., and THOMAS, CARDINE, URBIGKIT and MACY, JJ.

CARDINE, Justice.

This was a declaratory judgment action in which each of the parties moved for summary judgment. The summary judgment motion of appellants, Amoco, Exxon and Chevron was denied, and the summary judgment motion of appellee, State of Wyoming was granted, the court declaring the severance tax upon non-hydrocarbon gases to be six percent of the value of the gross product extracted. This appeal is from the summary...

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