ENRON OIL & GAS CO. v. DEPT. OF REVENUE

Nos. 91-3, 91-4.

820 P.2d 977 (1991)

ENRON OIL & GAS COMPANY, Appellant (Intervenor), v. DEPARTMENT OF REVENUE AND TAXATION, STATE OF WYOMING; Nancy Freudenthal, Marvin Applequist and Charles Brown, III, Commissioners thereof, Appellees (Defendants). W.A. MONCRIEF, Jr., Appellant (Plaintiff), v. DEPARTMENT OF REVENUE AND TAXATION, STATE OF WYOMING; Nancy Freudenthal, Marvin Applequist and Charles Brown, III, Commissioners thereof, Appellees (Defendants).

Supreme Court of Wyoming.

November 18, 1991.


Attorney(s) appearing for the Case

Loyd E. Smith and J. Kent Rutledge of Lathrop, Rutledge & Michael, Cheyenne, Dante L. Zarlengo, Denver, Colo., for appellant Enron Oil & Gas Co.

Morris R. Massey and Peter J. Young of Brown & Drew, Casper, for appellant Moncrief.

Joseph B. Meyer, Atty. Gen., Michael L. Hubbard, Sr. Asst. Atty. Gen., Cheyenne, for appellees.

Before URBIGKIT, C.J., THOMAS, CARDINE and GOLDEN, JJ., and BROWN, C.J., Retired.


GOLDEN, Justice.

In this case, we review a summary judgment entered by the district court which determined the Department of Revenue and Taxation (Department) could, in accordance with governing Wyoming statutes, properly charge severance taxes on ad valorem tax reimbursements received by Enron Oil & Gas Company (Enron) and W.A. Moncrief, Jr. (Moncrief), received from purchasers of their natural gas products.

We affirm.

ISSUES

Enron raises...

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