Wyoming State Tax Com'n v. BHP Petroleum Co. Inc.

How courts have described this case

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

• considering an issue on appeal when it was reasonably discernible from the pleadings the issue was raised below
• rejecting appellants’ plea for prospective application of a decision, where hardship to appellants was outweighed by benefit of the rule established in that decision, which provided for equal and uniform taxation

Source: CourtListener parenthetical corpus (CC0).