Opinion
No. 2115
September 27, 1939
APPEAL from the District Court, Laramie County; SAM M. THOMPSON, Judge.
Heard before Riner, Chief Justice; Kimball, Justice; and Burgess, District Judge.
For the plaintiff in error, the cause was submitted on the brief of Ray E. Lee, Attorney General; Thos. F. Shea, Deputy Attorney General; and Wm. C. Snow, Assistant Attorney General, all of Cheyenne.
The facts in this case parallel in all respects the transactions as set forth in assessment (a), involved in the Argo Oil Corporation appeal, No. 2113. This being a companion case, the points urged in our brief in that case are applicable, and we deem it unnecessary to further comment upon the points involved.
For the defendant in error, the cause was submitted on the brief of Harold D. Roberts of Denver, Colorado, and Hagens Wehrli of Casper, Wyoming.
In the case of State Board of Equalization v. Stanolind Oil Gas Company, No. 2116, in this court, a stipulation has been prepared and signed by counsel for both parties in that case, to the effect that points of law and of fact covered by the briefs in that case, which are common to causes numbered 2113, 2114 and 2115, may be considered as submitted in the instant case by reference, and without repeating arguments made in cause numbered 2116, for the purpose of avoiding needless repetition. It is our intention to ask this court to consolidate all four cases, for the purpose of one hearing and one argument, by reason of the similarity of the questions involved.
This also is a companion case with our cases numbered 2116 and 2113 respectively, and the single item or transaction and the facts submitted relative to it, which are involved, are substantially identical with the first item and the facts relative to it in Case No. 2113, The State Board of Equalization of the State of Wyoming, plaintiff in error, v. Argo Oil Comporation, a Delaware corporation, defendant in error, this day decided, and should be ruled by our disposition of that case.
The judgment of the district court of Laramie County herein will therefore be affirmed.
Affirmed.
KIMBALL, J., and BURGESS, D.J., concur.