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STATE OF N.M. v. REGAN

No. 83-1981.

745 F.2d 1318 (1984)

STATE OF NEW MEXICO, Plaintiff-Appellee, v. Donald T. REGAN, etc., Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

October 9, 1984.

Attorney(s) appearing for the Case

Paul G. Bardacke, Atty. Gen. of the State of New Mexico (Charlotte Uram, Asst. Atty. Gen., Santa Fe, N.M., Norman S. Thayer and Ronald Segel of Sutin, Thayer & Browne, Albuquerque, N.M., with him on the briefs), for plaintiff-appellee.

John J. McCarthy, Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael I. Paup, Ernest J. Brown, David English Carmack, Washington, D.C., with him on the briefs), for defendant-appellant.

Before HOLLOWAY, SETH and BARRETT, Circuit Judges.

BARRETT, Circuit Judge.

This case involves the interplay of two federal statutes, the Mineral Lands Leasing Act of 1920, 30 U.S.C. §§ 181 et seq., and the Crude Oil Windfall Profits Tax Act of 1980, 26 I.R.C. §§ 4986 et seq. The Mineral Lands Leasing Act (Mineral Act) directs the Secretary of the Treasury to pay fifty percent (50%) of all mineral royalties received from federal lands to the states in which the leased federal lands...

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