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EXXON MOBIL v. STATE, DEPT. OF REVENUE

No. S-08-0098.

219 P.3d 128 (2009)

2009 WY 139

EXXON MOBIL CORPORATION, Appellant (Petitioner), v. The STATE of Wyoming, DEPARTMENT OF REVENUE, Appellee (Respondent).

Supreme Court of Wyoming.

November 12, 2009.

Attorney(s) appearing for the Case

Representing Appellant: Patrick R. Day and Walter F. Eggers, III, Holland & Hart, LLP, Cheyenne, Wyoming; Brent R. Kunz, Hathaway & Kunz, PC, Cheyenne, Wyoming. Argument by Mr. Day.

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

Before VOIGT, C.J., and GOLDEN, HILL, and BURKE, JJ., and KAUTZ, D.J.

BURKE, Justice.

[¶ 1] ExxonMobil Corporation's LaBarge Project in southwestern Wyoming has been "a prolific source of various valuable gasses," as well as "a prolific source of tax litigation." Wyoming Dep't of Revenue v. Exxon Mobil Corp., 2007 WY 112, ¶ 6, 162 P.3d 515, 519 (Wyo.2007). The current litigation brings before us ExxonMobil's dispute with the Wyoming Department of Revenue over the taxation of natural...

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