1. Home
  2. Browse Decisions
  3. P.3d
  4. 13 P.3d
  5. 13 P.3d 256 (2000)
 

PACIFICORP, INC. v. DEPARTMENT OF REVENUE

No. 99-279.

13 P.3d 256 (2000)

PACIFICORP, INC., Appellant (Petitioner), v. DEPARTMENT OF REVENUE, State of Wyoming, Appellee (Respondent).

Supreme Court of Wyoming.

Rehearing Held in Abeyance December 19, 2000.

Attorney(s) appearing for the Case

Representing Appellant: W. Perry Dray of Dray, Thomson & Dyekman, P.C., Cheyenne, Wyoming; and Richard G. Smith of Hawley, Troxell, Ennis & Hawley, LLP, Boise, ID.

Representing Appellee: Gay Woodhouse, Attorney General; Rowena L. Heckert, Deputy Attorney General; and Jay Jerde, Assistant Attorney General.

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

THOMAS, Justice.

The crux of this case is found in the claim of Pacificorp, Inc. (Pacificorp) that the Department of Revenue (Department) is required to apply a Wyoming market to book ratio in valuing Pacificorp's tax-exempt property for 1996. Pacificorp contends that the Department erred in valuing its tax-exempt property for 1996 because in adjusting for depreciation and obsolescence the Department was required to apply the Wyoming market to book ratio of 90.08...

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