Legal Opinion
Kingwood Oil Co. v. Henderson County Board of Supervisors
Court of Appeals of Kentucky
Decided February 22, 1963PublishedCited by 3 opinions
1Opinion of the Court
CULLEN, Commissioner.
The Secretary of Interior of the United States executed a mineral lease to the Kingwood Oil Company covering oil and gas in a 700-acre tract of land within the boundaries of Camp Breckinridge Military Reservation. The tax commissioner of Henderson County, Kentucky, assessed the lessee’s rights under the lease for state and county ad valorem taxes. A pursual of the statutory appeal procedures resulted ultimately in a judgment of the Henderson Circuit Court upholding the assessment. The oil company has appealed from that judgment to this Court.
The appellant’s contention is…
2Cases cited5 opinions
- Fort Leavenworth Railroad v. LoweSupreme Court of the United States · 1885
- Surplus Trading Co. v. CookSupreme Court of the United States · 1930
- S. R. A., Inc. v. MinnesotaSupreme Court of the United States · 1946
- Commonwealth v. KingCourt of Appeals of Kentucky (pre-1976) · 1934
- Murphy Corp. v. FontenotSupreme Court of Louisiana · 1954
3Cited by3 opinions
- In Re Air Crash Disaster at Gander, NewfoundlandDistrict Court, W.D. Kentucky · 1987
- Johnston v. StaplesCourt of Appeals of Kentucky · 1966
- Untitled Texas Attorney General Opinion, Texas Attorney General Reports1967