Introduction to Basic Legal Citation - access-to-law home

Smith v. Jones, 214 Wis. 2d 408, 412.
Doe v. Roe, 595 N.W.2d 346, 352.
(b) Citation to specific portions of an opinion issued on or after January 1, 2000, shall be by
reference to paragraph numbers, in the following form:
Smith v. Jones, 2000 WI 14, 6
Smith v. Jones, 214 Wis. 2d 408, 12
Doe v. Roe, 2001 WI App 9, 17
Doe v. Roe, 595 N.W.2d 346, 27
(c) Citation to specific portions of an opinion issued prior to January 1, 2000, and ordered
to be published after January 1, 2000, shall be by reference to paragraph numbers if they
exist or to page numbers if paragraph numbers do not exist.
Wyoming: Supreme Court citation practice | Citation rule(s)
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Examples from Amoco Prod. Co. v. Bd. of County Comm'rs, 2002 WY 154, 55
P.3d 1246 (Wyo. 2002)
. . . .
[4] In 1985, State regulations concerning the Wyoming mineral tax system were amended
and, in part, allowed take-in-kind owners, like Amoco with respect to the Properties, to file
their own reports with the State and directly pay related taxes. DOR Rules, ch. XXI, § 7(c). In
addition, in 1989, the State of Wyoming, Department of Audit (DOA) was created to
supervise the Wyoming mineral tax system. Wyo. Stat. Ann. § 9-2-2003. Upon its institution,
the DOA began to perform oil and gas audits. Likewise, separate from these audits, other
counties within Wyoming, including Sweetwater County, began to conduct their own audits
primarily through contract arrangements. The contract auditor retained by Sweetwater County
reviewed production reports for the Properties and found significant volumes of unreported
production for the years 1980 through 1985. These findings were sent to the State of
Wyoming, Department of Revenue (DOR) for review and assessment.
. . . .
[10] Our standard of review is well established. We recently reiterated this standard of
review in the case of Bevan v. Fix, 2002 WY 43, 13, 42 P.3d 1013, 13 (Wyo. 2002):
Summary judgment is appropriate if the record, viewed in the light most favorable to the
non-moving party, reveals that no genuine issues of material fact exist and the prevailing
party is entitled to judgment as a matter of law. Worley v. Wyoming Bottling Co., Inc., 1
P.3d 615, 620 (Wyo. 2000); Terry v. Pioneer Press, Inc., 947 P.2d 273, 275 (Wyo. 1997);
Davis v. Wyoming Medical Center, Inc., 934 P.2d 1246, 1250 (Wyo. 1997); W.R.C.P.
56(c). A fact is material if it establishes or refutes an essential element of a claim or
defense. Tidwell v. HOM, Inc., 896 P.2d 1322, 1324 (Wyo. 1995). In evaluating summary