Western Gas Resources, Inc. v. Heitkamp

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that a statute is ambiguous if it is susceptible to different rational interpretations
• stating that a statute is ambiguous if it is susceptible to different rational interpretations
• “Although we generally attempt to resolve questions of doubtful legislative intent in favor of the taxpayer ..., the legislative history, as a whole, establishes a clear legislative intent”
• Commissioner’s determination that field condensate recovered from natural gas was oil within the meaning of the oil extraction tax was entitled to appreciable deference

Source: CourtListener parenthetical corpus (CC0).