Enron Oil & Gas v. Dept. of Revenue by Supreme Court of the United States

Enron Oil & Gas v. Dept. of Revenue

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In this case, we review a summary judgment entered by the district court which determined the Department of Revenue and Taxation (Department) could, in accordance with governing Wyoming statutes, properly charge severance taxes on ad valorem tax reimbursements received by Enron Oil &; Gas Company (Enron) and W.A. Moncrief, Jr. (Moncrief), received from purchasers of their natural gas products.

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