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10th Cir 2d Cir 5th Cir aff'd agreement allowance American Application Bank basis Brown Capital Carter cert City clause Coal Comm Comm'r Commission Conservation Continental Continued contracts corporation costs County covenant damages Davis deduction Defined Depletion Depreciation Dist distribution Docket Drilling effect error ref'd Estate Federal Fuel Gulf Gulf Oil Corp Humble Oil income industry interest issued Joint Land lease lessee liability loss Louisiana Magnolia Matter method mineral Mining Natural Gas O&GR Ohio Oil & Gas Oil & Refining Oil and Gas Oil Co Oil Corp Okla operations Opinion owners parties partnership Petroleum Co Petroleum Corp Phillips Petroleum Pipe Line Pipeline Power problems production provisions Public purchase Railroad Recent References regulation rentals Reserves royalty rule Service status Supp Taxation term Texas transactions Trust unitization Volume Volume and Page Water