# Dakota-Montana Oil Co. v. United States

> United States Court of Claims · July 5, 1932 · 59 F.2d 853

URL: https://www.frixlaw.com/law-library/cases/6851651

## Case

- **Full name:** DAKOTA-MONTANA OIL CO. v. UNITED STATES
- **Court:** United States Court of Claims
- **Decided:** July 5, 1932
- **Citations:** 59 F.2d 853; 75 Ct. Cl. 666; 11 A.F.T.R. (P-H) 598; 1932 U.S. Tax Cas. (CCH) 9395; 1932 U.S. Ct. Cl. LEXIS 337
- **Precedential status:** Published
- **Opinion:** Dissent by Green
- **Judges:** Green, Littleton, Williams
- **Cited by:** 3 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6851651

## Opinion text

GREEN, Judge
(also dissenting).
I concur in the dissenting opinion of Judge LITTLETON. It seems to me that the expense of boring a hole in which a pipe is to be placed in event oil is discovered is of the same nature as expenses otherwise made to change the earth or the surface thereof which is being used in connection with an oil well. If the surface of the ground required considerable expense in leveling, no one would contend that the cost incurred should be included in determining depreciation. The expense in boring the hole was incurred in fitting the place where the hole was located to receive the apparatus used in operating an oil well, and the loss suffered when the hole becomes useless does not appear to me to be in the nature of depreciation as the word is used in the statute.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6851651. Public record. Not legal advice.