1. Home
  2. Browse Decisions
  3. P.2d
  4. 823 P.2d
  5. 823 P.2d 539 (1992)
 

STATE v. UNION PACIFIC R. CO.

No. 90-280.

823 P.2d 539 (1992)

STATE of Wyoming, Wyoming State Board of Equalization, Wyoming State Tax Commission, Nancy Freudenthal, Marvin Applequist, and Charles Brown, in their official capacities as members of the State Tax Commission and State Board of Equalization of the State of Wyoming, Appellants (Defendants), v. UNION PACIFIC RAILROAD COMPANY, a Utah corporation, Appellee (Plaintiff).

Supreme Court of Wyoming.

January 16, 1992.

Attorney(s) appearing for the Case

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

Dennis W. Lancaster, Phillips, Lancaster & Thomas, P.C., Evanston, for appellee.

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

THOMAS, Justice.

The question of law presented in this case is whether certain heavy equipment owned by the Union Pacific Railroad Company (UPRR) comes within the definition of "mobile machinery" found in Section 31-2-601, W.S. 1977 (June 1989 Repl.). That statute provides:

"(a) As used in this act. "(i) `Mobile machinery' means heavy equipment, except shop or hand tools or attachments, which is self-propelled, towed or hauled and used primarily...

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