Legal Opinion
Cox v. United States
District Court, N.D. California
Decided December 18, 1973No. C-72-1100-CBRPublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OF OPINION, ORDER AND JUDGMENT
RENFREW, District Judge.
Plaintiff taxpayers purchased certain real property for a long-term investment. After this purchase, an oil field was discovered under the property, but a subsequent underground intrusion of salt water into the oil-bearing strata caused an oil well on the property permanently to cease oil production. The intrusion of salt water did not cause any damage to the surface of the land, it did not interfere in any way with the original purposes for which the real property was purchased, nor did taxpayers suffer any out-of-pocket…
2Cases cited8 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Perry v. Commerce Loan Co.Supreme Court of the United States · 1966
- Harvey and Florence Pulvers v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
- The Squirt Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Bartlett v. United StatesDistrict Court, D. Maryland · 1975
- James E. Cox and Christine D. Cox v. United StatesCourt of Appeals for the Ninth Circuit · 1976