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  5. 837 P.2d 1387 (1992)
 

MATTER OF WILLIAMS NATURAL GAS CO.

No. 77064.

837 P.2d 1387 (1992)

In the Matter of the Income Tax Protest of WILLIAMS NATURAL GAS COMPANY (Formerly Northwest Central Pipeline Corporation and Cities Service Gas Company) for the Taxable Years Ending December 31, 1972 and 1973, and the Fiscal Periods Ending December 31, 1982, and October 7, 1983.

Supreme Court of Oklahoma.

Motion to Tax Costs Granted, Opinion Corrected and Motion for Rehearing Denied September 29, 1992.

Attorney(s) appearing for the Case

Martin R. Wing, Bret J. Masterson, Conner & Winters, Rose Mary Ham, The Williams Companies, Inc., Tulsa, for Williams Natural Gas Co.

David Hudson, General Counsel, J.L. Miller, Asst. General Counsel, Oklahoma Tax Com'n Oklahoma City, for Oklahoma Tax Com'n.

HODGES, Vice Chief Justice.

The dispositive issue in this appeal is which of two statutory methods applies to calculate the sales factor for apportioning income to Oklahoma from a unitary, multistate, corporate business. A subsidiary issue is whether the taxpayer is entitled to costs and attorney fees for challenging the Oklahoma Tax Commission's choice of method for calculating the sales factor.

Williams Natural...

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