1. Home
  2. Browse Decisions
  3. P.3d
  4. 101 P.3d
  5. 101 P.3d 899 (2004)
 

LANCE OIL & GAS CO. v. WYO. DEPT. OF REV.

No. 03-118.

101 P.3d 899 (2004)

2004 WY 156

LANCE OIL & GAS COMPANY, Appellant (Petitioner), v. WYOMING DEPARTMENT OF REVENUE, Appellee (Respondent).

Supreme Court of Wyoming.

December 7, 2004.

Attorney(s) appearing for the Case

Representing Appellant: Lawrence J. Wolfe, Walter F. Eggers, III, and Mark B. Lehnardt of Holland & Hart LLP, Cheyenne, Wyoming. Argument by Mr. Eggers.

Representing Appellee: Patrick J. Crank, Attorney General; Michael L. Hubbard, Deputy Attorney General; Martin L. Hardsocg, Senior Assistant Attorney General; and Karl D. Anderson, Senior Assistant Attorney General. Argument by Mr. Hardsocg.

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

KITE, Justice.

[¶ 1] Lance Oil and Gas Company (Lance) owned an interest in certain wells in northeastern Wyoming, but was not the operator. It took its share of production of natural gas in kind and sold it for less than $2.75 per MCF. When filing its severance tax forms, Lance claimed an exemption pursuant to Wyo. Stat. Ann. § 39-14-205(f) (LexisNexis 2001) which applies when the price received by the producer for new production is below $2.75 per MCF...

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