Legal Opinion
Federal Land Bank of Wichita v. The Board of County Commissioners of the County of Adams
Court of Appeals for the Tenth Circuit
Decided April 21, 1986No. 85-1752PublishedCited by 6 opinions
1Opinion of the Court
LOGAN, Circuit Judge.
The Federal Land Bank of Wichita has appealed a district court judgment upholding the State of Colorado’s system of taxation of oil and gas interests as applied to such properties owned by the Land Bank.
The Land Bank is a federally chartered instrumentality of the United States which makes long-term loans to farmers secured by real estate mortgages. 12 U.S.C. §§ 2001-2055. The Land Bank owns a portfolio of mineral interests in Colorado, including oil and gas interests, which it reserved when selling land acquired through foreclosures.
Producing oil and gas interests are…
2Cases cited11 opinions
- Carpenter v. ShawSupreme Court of the United States · 1930
- City of Detroit v. Murray Corp. of AmericaSupreme Court of the United States · 1958
- Reconstruction Finance Corporation v. Beaver CountySupreme Court of the United States · 1946
- First Agricultural National Bank of Berkshire County v. State Tax CommissionSupreme Court of the United States · 1968
- Federal Land Bank of Wichita v. Board of County CommissionersSupreme Court of the United States · 1961
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Public Service Company of Colorado v. Federal Energy Regulatory Commission, Oxy USA Inc., IntervenorsCourt of Appeals for the D.C. Circuit · 1996
- Blangeres v. Burlington Northern, Inc.Court of Appeals for the Ninth Circuit · 1989
- Cabot Petroleum Corp. v. Yuma County Board of EqualizationColorado Court of Appeals · 1993
- Petron Development Co. v. Washington County Board of EqualizationColorado Court of Appeals · 2004
- Public Service Company of Colorado v. Federal Energy Regulatory Commission, Oxy USA Inc., IntervenorsCourt of Appeals for the D.C. Circuit · 1996
1 more not listed; retrieve them via the Exa API.