Legal Opinion
Homestake-Sapin Partners v. United States
Court of Appeals for the Tenth Circuit
Decided March 13, 1967No. 8527_1PublishedCited by 22 opinions
1Opinion of the Court
MURRAH, Chief Judge.
This appeal presents the question whether the United States or Homestake-Sapin Partners is entitled to the proceeds of settlement of four civil actions brought by them as co-plaintiffs to recover taxes paid by Homestake under the New Mexico Emergency School Tax Act, 10 N.M.Stat.Anno.1953, §§ 72-16-1 to 72-16-47. The court granted summary judgment for the United States. For reasons hereinafter set forth, we think the court was clearly right.
A history of the litigation is essential to a proper understanding of our decision.
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2Cases cited13 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Forman v. United StatesSupreme Court of the United States · 1960
- Phillips Chemical Co. v. Dumas Independent School DistrictSupreme Court of the United States · 1960
- Hulda Elizabeth Evensen, and Edward Colton Evensen v. Pubco Petroleum Corporation, Formerly Pubco Development, Inc.Court of Appeals for the Tenth Circuit · 1960
- United States v. Bureau Of Revenue Of State Of New MexicoCourt of Appeals for the Tenth Circuit · 1961
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3Cited by22 opinions
- Amoco Production Co. v. Stauffer Chemical Co.Wyoming Supreme Court · 1980
- State Farm Fire & Casualty Co. v. PaulsonWyoming Supreme Court · 1988
- International Surplus Lines Insurance v. University of Wyoming Research Corp.District Court, D. Wyoming · 1994
- Alfred M. Johnston, Trustees v. Holiday Inns, Inc.Court of Appeals for the First Circuit · 1977
- Flowers v. AtkinsonCourt of Appeals for the Fifth Circuit · 1973
17 more not listed; retrieve them via the Exa API.