Cases

189 B.R. 793 (1995) In re Howard C. MORROW, Debtor. Howard C. MORROW, Plaintiff, v. TORRANCE BANK, David Bretoi, Constantine Farmans, Dustin Brown, Neil Stoltz, Richard Pierce, Commissioner of the Department of Savings and Loan, and Does 1 Through 20, Inclusive, Defendants. Bankruptcy No. LA 95-14358. Adv. No. 95-04174-ES. United States Bankruptcy Court, C.D. California. No

HOLLOWAY, Circuit Judge. This appeal is taken from a decision of the district court, 389 F.Supp. 87, which sustained the ruling of the Interior Board of Land Appeals, 11IBLA 53, affirming the administrative law judge’s decision that 2,910 unpatented placer mining claims of the plaintiffs-appellants are null and void. United States v. Zweifel, Colorado Contest

OPINION LYDON, Judge: This case comes before the court on motions for summary judgment filed by the parties. The parties claim there are no genuine issues of material facts in dispute, and each seeks summary judgment as a matter of law. *628In their complaint, seven plaintiffs allege that the United States, acting through the Sec

389 F.Supp. 87 (1975) Kenneth ROBERTS et al., Plaintiffs, v. Rogers C. B. MORTON, Secretary of the Interior, Washington, D. C., and The Interior Board of Land Appeals, United States Department of the Interior, Defendants. Civ. A. No. C-5308. United States District Court, D. Colorado. January 23, 1975. *88

*1366OPINION. Teammell : The sole issue in this case is the amount of the deduction to which the petitioner is entitled on account of depletion of its natural gas properties, but in that connection two specific questions arise with respect to which the parties are in disagreement. The first *1367

Messmore, J. This is a tax foreclosure action brought by Loup County, Nebraska, as plaintiff, against Charles A. Rumbaugh and Rósale Rumbaugh, his wife, to foreclose irrigation taxes levied and assessed upon the school land *565leasehold interest held by defendants upon land owned by the state. The plaintiff’s amended petition alleges in substance t