Legal Opinion
United States v. Sentinel Oil Co.
Court of Appeals for the Ninth Circuit
Decided February 19, 1940No. 9239PublishedCited by 13 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
Appellee company, a California corporation, entered into agreements with the owners of three separately owned tracts of real property, looking toward the drilling of an oil well on each of said tracts. Thereby appellee acquired an undivided interest in the fee to each of said three tracts and agreed to drill an oil well on each tract. By the agreements the common fee owners were to receive a percentage of the oil and gas produced from the wells, equal to the proportion of the fee retained by them.
As set out in the agreed statement of the case, “For the purupose of…
2Cases cited5 opinions
- Bliss v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1932
- Greenleaf Textile Corp. v. CommissionerUnited States Board of Tax Appeals · 1932
- Coalinga-Mohawk Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1933
- State Consol. Oil Co. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1933
- Bagnall v. CommissionerCourt of Appeals for the Ninth Circuit · 1938
3Cited by13 opinions
- Commissioner of Int. Rev. v. Rowan Drilling Co.Court of Appeals for the Fifth Circuit · 1942
- Hardesty v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
- Southwest Exploration Co. v. CommissionerUnited States Tax Court · 1952
- Hunt v. CommissionerCourt of Appeals for the Fifth Circuit · 1943
- Herbert K. Stevens and Mrs. Herbert K. L. L. Stevens v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1968
8 more not listed; retrieve them via the Exa API.