1. Home
  2. Browse Decisions
  3. P.2d
  4. 820 P.2d
  5. 820 P.2d 993 (1991)
 

BURLINGTON NORTHERN RAILROAD COMPANY v. BD. OF EQUALIZATION

No. 90-104.

820 P.2d 993 (1991)

BURLINGTON NORTHERN RAILROAD COMPANY, Appellant (Petitioner), v. WYOMING STATE BOARD OF EQUALIZATION, Appellee (Respondent).

Supreme Court of Wyoming.

November 25, 1991.

Attorney(s) appearing for the Case

John A. Sundahl of Godfrey & Sundahl, Cheyenne, for appellant.

Joseph B. Meyer, Atty. Gen., and Michael L. Hubbard, Sr. Asst. Atty. Gen., for appellee.

Before THOMAS, CARDINE, MACY and GOLDEN, JJ., and LANGDON, District Judge.

OPINION

MACY, Justice.

This is an appeal from an order affirming Appellee Wyoming State Board of Equalization's decision to impose a use tax assessed by the Wyoming Department of Revenue and Taxation against Appellant Burlington Northern Railroad Company upon component parts of wheel assemblies placed on its railroad cars in Wyoming.

We reverse.

The issues propounded on appeal by Burlington Northern are:

1. Whether the use tax imposed...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases