STATE EX REL. OTC v. TEXACO EXPLORATION & PRODUCTION

No. 100,711.

131 P.3d 705 (2005)

2005 OK 52

STATE of Oklahoma, ex rel. OKLAHOMA TAX COMMISSION, Plaintiff/Petitioner, v. TEXACO EXPLORATION & PRODUCTION, INC. and Texaco, Inc., Defendants/Respondents.

Supreme Court of Oklahoma.

Rehearing Denied December 2, 2005.


Attorney(s) appearing for the Case

Robert K. Pezold, Joseph C. Woltz, Robert N. Lawrence, Pezold Barker & Woltz, Tulsa, OK, Sean R. McFarland, Lynn Martin-Diehl, Oklahoma Tax Commission, Oklahoma City, OK, and Henry C. Bonney, Ronald E. Corley, Bonney Corley LLP, Duncan, OK, for plaintiff/petitioner.

M. Benjamin Singletary, Oliver S. Howard, Richard B. Noulles, David E. Keglovits, Gable & Gotwals, Tulsa, OK, and Thomas T. Ellis, Ellis Leonard & Buckholts, Duncan, OK, for defendants/respondents.

Traci Nicole Weldon Ballard, Oklahoma City, OK, for amicus curiae Oklahoma State School Boards Association.

James C.T. Hardwick, Kenneth L. Hunt, Pamela S. Anderson, Hall, Estill, Hardwick, Gable, Golden & Nelson, P.C., for amicus curiae, the Mid-Continent Oil & Gas Association of Oklahoma.


TAYLOR, J.

¶ 1 The dispositive issue in this proceeding to review a certified interlocutory order is a pure legal question: For purposes of gross production and petroleum excise taxes, what is the method to determine gross value of gas where there is no arm's length sale of the gas at the wellhead? We conclude that in the absence of an actual arm's length sale at the wellhead...

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