1. Home
  2. Browse Decisions
  3. P.3d
  4. 196 P.3d
  5. 196 P.3d 781 (2008)
 

STATE EX REL. DEPARTMENT OF REVENUE v. HANOVER COMPRESSION, LP

No. S-07-0264.

196 P.3d 781 (2008)

2008 WY 138

STATE of Wyoming by and through the WYOMING DEPARTMENT OF REVENUE, Appellant (Petitioner), v. HANOVER COMPRESSION, LP, Appellee (Respondent).

Supreme Court of Wyoming.

November 21, 2008.

Attorney(s) appearing for the Case

Representing Appellant: Bruce A. Salzburg, Attorney General; Michael L. Hubbard, Deputy Attorney General; Martin L. Hardsocg, Senior Assistant Attorney General; William F. Russell, Senior Assistant Attorney General. Argument by Mr. Russell.

Representing Appellee: Nicole Crighton and Jesse R. Adams, III of Oreck, Crighton, Adams & Chase, LLC, Boulder, Colorado. Argument by Mr. Adams.

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

VOIGT, Chief Justice.

[¶ 1] In this case, the Wyoming Department of Revenue ("Department") challenges the Board of Equalization ("Board") determination that certain income received by Hanover Compression, LP ("Hanover") for the operation and maintenance of compressor facilities was exempt from sales tax. Finding no error, we will affirm.

ISSUE

[¶ 2] Whether the compressor facilities maintained by Hanover fall within the definition of real...

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