EXXON CORP. v. STATE BD. OF EQUALIZATION

No. 88-132.

783 P.2d 685 (1989)

EXXON CORPORATION, a New Jersey corporation, Petitioner, v. WYOMING STATE BOARD OF EQUALIZATION, Respondent.

Supreme Court of Wyoming.

December 7, 1989.


Attorney(s) appearing for the Case

Lawrence J. Wolfe (argued) of Holland & Hart, Cheyenne, Alan Poe of Holland & Hart, Englewood, Colo., and Kenneth Reither, Exxon Co. U.S.A., Houston, Tex., for petitioner.

Joseph B. Meyer, Atty. Gen., Peter J. Mulvaney, Deputy Atty. Gen., Michael L. Hubbard, Senior Asst. Atty. Gen. (argued), and Robert J. Walters, Asst. Atty. Gen., for respondent.

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


CARDINE, Chief Justice.

Petitioner, Exxon Corporation, challenges the State's imposition of a use tax on pipe purchased out of the state and installed in a pipeline operating in Wyoming and the failure of the State to grant Exxon a credit against that tax for taxes already paid to the state of Colorado. The State Board of Equalization found that the tax was properly assessed, that it did not violate the commerce clause of the United States Constitution, and that the...

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