BARCON, INC. v. STATE BD. OF EQUALIZATION

No. 92-133.

845 P.2d 373 (1992)

BARCON, INC. a Wyoming Corporation, Appellant (Petitioner), v. The WYOMING STATE BOARD OF EQUALIZATION, Appellee (Defendant).

Supreme Court of Wyoming.

December 31, 1992.


Attorney(s) appearing for the Case

Tracy J. Copenhaver of Copenhaver, Kath & Kitchen, Powell, for appellant.

Joseph B. Meyer, Atty. Gen., Michael L. Hubbard and Clinton D. Beaver, Sr. Asst. Attys. Gen., for appellee.

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


URBIGKIT, Justice.

In this appeal, we are asked to determine whether Wyoming's use tax imposes an excise tax on persons purchasing used property out-of-state from a non-vendor. We affirm the decision of the district court which affirmed the Wyoming State Board of Equalization decision that the deficiency assessment issued by the Wyoming Department of Revenue and Taxation was in accord with specifically amended provisions of Wyoming law. However, because of ambiguity...

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