No. 54209. October 5, 1982. Appeal from the order of the Oklahoma Tax Commission. Appeal from a dismissal by the Oklahoma Tax Commission of a protest by Phillips Petroleum Company to proposed gross production tax assessments. ORDERS OF DISMISSAL BY OKLAHOMA TAX COMMISSION AFFIRMED. Kenneth Heady, R.Y. Bandy, Jr., Stephen R. Johnson, Bartlesville, Galen E. Ward, Gary R. Proctor, Oklahoma City, for appellant. Donna Cox, Oklahoma City, for Tax Commission. BARNES, Vice Chief Justice: This matter presents