Talache Mines, Inc. v. United States
District Court, D. Idaho
1Opinion of the Court
HEALY, Circuit Judge.
The material facts of this case are not in dispute and there is no need to review them.
I am unable to escape the proposition that there cannot be said to have been an abandonment or discard of the subsurface mineral in 1942, as contemplated by the Regulations, in view of the admission of plaintiff's president that declarations of intention to continue to' ’hold the un-patented claims were filed in 1942 and subsequently for the years 1943 and 1944. This intention in legal contemplation necessarily related to the claims as mineral ground. In the face of these formal…
2Cases cited1 opinion
- Coalinga-Mohawk Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1933
3Cited by2 opinions
- Talache Mines Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1954
- Talache Mines v. United StatesCourt of Appeals for the Ninth Circuit · 1955