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PETROLEUM INC. v. STATE EX REL. BD. OF EQUALIZATION

No. 98-226.

983 P.2d 1237 (1999)

PETROLEUM INC., Appellant (Petitioner), v. STATE of Wyoming ex rel. STATE BOARD OF EQUALIZATION, Appellee (Respondent).

Supreme Court of Wyoming.

July 16, 1999.

Attorney(s) appearing for the Case

Thomas F. Reese of Brown, Drew, Massey & Sullivan, Casper, Wyoming, Representing Appellant.

Gay V. Woodhouse, Chief Deputy Attorney General; Michael L. Hubbard, Deputy Attorney General; and Harry D. Ivey, Assistant Attorney General, Representing Appellee.

Before LEHMAN, C.J., and THOMAS, MACY, GOLDEN and HILL, JJ.

MACY, Justice.

Appellant Petroleum Inc. petitioned the district court for a review of the State Board of Equalization's order which affirmed the Department of Revenue's assessment of a penalty against it. The district court certified the case to the Wyoming Supreme Court.

We affirm the State Board of Equalization's decision.

ISSUES

Petroleum Inc. presents two related issues for our review...

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