Legal Opinion
Southwest Exploration Co. v. Riddell
Court of Appeals for the Ninth Circuit
Decided June 22, 1966No. 19960PublishedCited by 4 opinions
1Opinion of the Court
KOELSCH, Circuit Judge:
This is an appeal from a judgment of the district court denying a taxpayer’s claim for an income tax refund. The opinion appears in 232 F.Supp. 13 (1964).1
In 1938 Southwest Exploration Co. was granted leases of certain oil lands lying off the coast of the State of California. The then State law, enacted to protect beaches and fishing, permitted off-shore oil to be extracted only from wells located on filled land or slant drilled on upland sites. Owning no such property, Southwest entered into agreements with upland owners to use the latters’ land in return for the…
2Cases cited11 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. AndersonSupreme Court of the United States · 1926
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Continental Tie & Lumber Co. v. United StatesSupreme Court of the United States · 1932
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- T. J. Starker v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- Ainsworth v. ClaremontSupreme Court of New Hampshire · 1967
- Southwest Exploration Co. v. RiddellCourt of Appeals for the Ninth Circuit · 1966
- Donald A. Peck Judith W. Peck v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990