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Full-Text Articles in Law
Coal Policy--Need It Be The West Against The Rest?, C. Peter Goplerud Iii, Duffy Ruimerman
Coal Policy--Need It Be The West Against The Rest?, C. Peter Goplerud Iii, Duffy Ruimerman
University of Michigan Journal of Law Reform
This Article will analyze the legal issues involved in this "West against the rest" conflict. While numerous areas of disagreement exist within the larger picture of Western-federal relations, the Article will focus on two specific issues of present concern. First, the Article will explore the role of the states under the Surface Mining Control and Reclamation Act of 1977. This section includes an analysis of recent litigation involving regulations promulgated by the Secretary of the Interior relating to the establishment of state mining programs. Second, the Article will address the imposition of state severance taxes on coal, with particular emphasis …
Pooling And Unitization Of Oil And Gas Leases, A. Allen King
Pooling And Unitization Of Oil And Gas Leases, A. Allen King
Michigan Law Review
Not so many years ago the oil industry faced utter collapse and ruin, a situation brought on by operations under legal rules developed in the early days of the industry when knowledge of the physical characteristics of oil and gas and their underground reservoirs was limited as compared with present day knowledge. In the late 1920's and early 1930's discoveries of great new oil fields that were developed and operated under the Rule of Capture and the Offset Drilling Rule caused a flood of oil on a market unable to absorb it. This not only had an adverse effect upon …
Taxation-Exemption Of Sovereign Instrumentality-Effect Of Imposing Tax
Taxation-Exemption Of Sovereign Instrumentality-Effect Of Imposing Tax
Michigan Law Review
Plaintiff corporation brought suit against the collector of internal revenue for federal income taxes paid under protest. The taxes were assessed upon the net income derived from the sale of oil and gas produced on lands which the plaintiff held under lease from the state of Texas. A legislative act provided for the leasing of the lands to further the development of their natural resources, the lessees paying a royalty on oil and gas. The statutory leases had been previously held to constitute a sale of the minerals. Theisen v. Robison, 117 Tex. 489, 8 S.W. (2d) 646. The statute …