Legal Opinion
Tenneco West, Inc. v. Marathon Oil Company
Court of Appeals for the Ninth Circuit
Decided March 29, 1985No. 84-6333PublishedCited by 29 opinions
1Opinion of the Court
SCHWARZER, District Judge:
The question presented on this appeal is whether the district court was correct in ruling that the tax clause in certain oil and gas leases shifts from lessor to lessee the incidence of the tax levied under the Crude Oil Windfall Profit Tax Act of 1980 (“Act”), 26 U.S.C. §§ 4986 et seq. (1982).
Tenneco West, Inc., plaintiff and appel-lee, (“Tenneco”) is the lessor under certain oil and gas leases in Kern County, California. Marathon Oil Company, defendant and appellant, (“Marathon”) is the lessee. The tax shifting clause in their leases requires Marathon to pay “any…
2Cases cited11 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- West v. American Telephone & Telegraph Co.Supreme Court of the United States · 1940
- Stoner v. New York Life InsuranceSupreme Court of the United States · 1941
- Educational Films Corp. of America v. WardSupreme Court of the United States · 1931
6 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Lorrie Poublon v. C.H. Robinson Co.Court of Appeals for the Ninth Circuit · 2017
- Air-Sea Forwarders, Inc. v. Air Asia Company, Ltd., and E-Systems, Inc.Court of Appeals for the Ninth Circuit · 1989
- Miller v. Fairchild Industries, Inc.Court of Appeals for the Ninth Circuit · 1986
- Mobil Oil Corp. v. City of Long BeachCourt of Appeals for the Ninth Circuit · 1985
- J.M. Huber Corp. v. Santa Fe Energy Resources, Inc.Court of Appeals of Texas · 1994
24 more not listed; retrieve them via the Exa API.