Opinion ID: 2509156
Heading Depth: 1
Heading Rank: 42

Heading: Transportation deduction calculations

Text: 148. Williams mounts three attacks on the Department's determination of a transportation deduction. (1) Williams contends that the Department's calculation for an allowance of a portion of the fees paid to Western was arbitrary. (2) Williams contends that the Department failed to accurately calculate the fees charged for transportation on the Fort Union and MIGC pipelines. (3) Williams contends that the Department failed to allow for pipeline transportation expense downstream from (beyond) Glenrock. 149. Our disposition of these three issues relies on the burdens of proof. Williams bears the burden of going forward and the ultimate burden of persuasion, and must meet those burdens by a preponderance of the evidence. The burden shifts to the Department If Petitioner provides sufficient evidence to suggest the Department determination is incorrect... Supra., ถ88. For each of the three issues, Williams relied exclusively on the testimony of Greg Storts to meet its burden of going forward.