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EL PASO NATURAL GAS v. OKL. TAX COM'N

No. 85433.

929 P.2d 1002 (1996)

EL PASO NATURAL GAS COMPANY and Anson Company, Appellants, v. OKLAHOMA TAX COMMISSION, Appellee.

Court of Appeals of Oklahoma, Division No. 4.

Rehearing Denied July 2, 1996.

Certiorari Denied November 19, 1996.

Attorney(s) appearing for the Case

Julian P. Kornfeld, Kornfeld Franklin Renegar & Randall, Oklahoma City, for Appellant Anson Company.

Richard B. Kells, John F. Fischer, Andrews Davis Legg Bixler Milsten & Price, Oklahoma City, for Appellant El Paso Natural Gas Company.

Gregory K. Frizzell, General Counsel, Kathryn Bass, Assistant General Counsel, Oklahoma Tax Commission, Oklahoma City, for Appellee.

Released for Publication by Order of the Court of Appeals of Oklahoma, Division No. 4.

OPINION

TAYLOR, Presiding Judge.

This is an appeal from an order by the Oklahoma Tax Commission (OTC) denying a tax protest of El Paso Natural Gas Company (El Paso) and Anson Company (Anson). Based upon the record and applicable law, we affirm.

I. FACTS

Anson, a gas producer, and El Paso, a gas...

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