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HESS CORP. v. TAXATION AND REVENUE DEPT.

No. 28,967.

252 P.3d 751 (2011)

2011-NMCA-043

HESS CORPORATION, Plaintiff-Appellant, v. NEW MEXICO TAXATION AND REVENUE DEPARTMENT, Defendant-Appellee.

Court of Appeals of New Mexico.

Certiorari Denied, No. 32,865, March 17, 2011.

Attorney(s) appearing for the Case

Holland & Hart, LLP, Bradford C. Berge , Michael H. Feldewert , Kristina Martinez , Santa Fe, NM, for Appellee.

Jones, Snead, Wertheim & Wentworth, P.A., Jerry Wertheim , Jerry Todd Wertheim , John V. Wertheim , Santa Fe, NM, for Appellant.

OPINION

CASTILLO, Judge.

{1} Appellant, the Hess Corporation (Hess), was a defendant in a class action lawsuit brought in federal district court by royalty interest owners who claimed that Hess suppressed the value of the carbon dioxide for which they received royalty payments. The class action lawsuit was settled, and Hess agreed to compensate the royalty interest owners. Thereafter, Respondent, the New Mexico Taxation and Revenue Department...

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