Legal Opinion
Featherstone v. Bureau of Revenue
New Mexico Supreme Court
Decided August 18, 1954No. 5778PublishedCited by 4 opinions
1Opinion of the Court
ARLEDGE, District Judge.
This case was tried in the District Court below on complaint, answer and stipulation. There was no dispute as to any material fact. From an adverse decision, the defendant, Bureau of Revenue, State of New Mexico, appellant, appeals.
There are several assignments of error but in essence defendant-appellant contends that the trial court erred in its conclusions of law. This case involves the construction of § 76-1207(j), NMSA 1941 Comp., that is to say: “Is the owner of a so-called ‘wildcat’ oil lease on which there is no production, entitled to the 27%% depletion…
2Cases cited11 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Palmer v. BenderSupreme Court of the United States · 1932
- Murphy Oil Co. v. BurnetSupreme Court of the United States · 1932
- Keenan v. EshlemanSupreme Court of Delaware · 1938
- Herring v. CommissionerSupreme Court of the United States · 1934
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Romero v. TiltonNew Mexico Court of Appeals · 1967
- Garcia v. American Furniture Co.New Mexico Court of Appeals · 1984
- Corman v. JWS of N.M., Inc.District Court, D. New Mexico · 2018
- Fresquez v. Farnsworth & Chambers Co.New Mexico Supreme Court · 1955