Legal Opinion
State of New Mexico v. Donald T. Regan, Etc.
Court of Appeals for the Tenth Circuit
Decided October 9, 1984No. 83-1981PublishedCited by 81 opinions
1Opinion of the Court
BARRETT, Circuit Judge.
This case involves the interplay of two federal statutes, the Mineral Lands Leasing Act of 1920, 30 U.S.C. §§ 181 et seq., and the Crude Oil Windfall Profits Tax Act of 1980, 26 I.R.C. §§ 4986 et seq. The Mineral Lands Leasing Act (Mineral Act) directs the Secretary of the Treasury to pay fifty percent (50%) of all mineral royalties received from federal lands to the states in which the leased federal lands are located. Pursuant to the Crude Oil Windfall Profits Tax Act (COWPTA), however, these same federal royalties are subject to a federal tax. The question is thus…
2Cases cited21 opinions
- United States v. SherwoodSupreme Court of the United States · 1941
- Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
- Land v. DollarSupreme Court of the United States · 1947
- Dugan v. RankSupreme Court of the United States · 1963
- Hawaii v. GordonSupreme Court of the United States · 1963
16 more not listed; retrieve them via the Exa API.
3Cited by81 opinions
- Maryland Department of Human Resources v. Department of Health and Human ServicesCourt of Appeals for the D.C. Circuit · 1985
- Anne P. Henry v. Office of Thrift SupervisionCourt of Appeals for the Tenth Circuit · 1994
- State of Wyoming v. United StatesCourt of Appeals for the Tenth Circuit · 2002
- Hahn, Michael S. And Bradley, B. Shay and All Other Persons Similarly Situated v. United StatesCourt of Appeals for the Third Circuit · 1985
- City of Albuquerque v. United States Department of the InteriorCourt of Appeals for the Tenth Circuit · 2004
76 more not listed; retrieve them via the Exa API.