Reports of the United States Tax Court, Volume 126The Court, 2006 |
From inside the book
Results 1-5 of 16
Page 262
... Lee Ranch coal mine in New Mexico ( which included fee simple land and coal leases to other land giving the leaseholder 1 Respondent filed a cross - motion for partial summary judgment , as his position , if correct , would not have ...
... Lee Ranch coal mine in New Mexico ( which included fee simple land and coal leases to other land giving the leaseholder 1 Respondent filed a cross - motion for partial summary judgment , as his position , if correct , would not have ...
Page 263
... Lee Ranch was in a remote part of New Mexico and con- sisted of 13,594 acres of fee simple land and 1,800 acres of leased coal land . During the early 1990s , the annual coal out- put of the Lee Ranch mine was approximately 3.2 million ...
... Lee Ranch was in a remote part of New Mexico and con- sisted of 13,594 acres of fee simple land and 1,800 acres of leased coal land . During the early 1990s , the annual coal out- put of the Lee Ranch mine was approximately 3.2 million ...
Page 265
... Lee Ranch mine coal reserves “ shall take such interest subject to the dedication and res- ervation " of said reserves . The contract also provided that the " dedication " was not intended to be construed as a trans- fer to WEF of an ...
... Lee Ranch mine coal reserves “ shall take such interest subject to the dedication and res- ervation " of said reserves . The contract also provided that the " dedication " was not intended to be construed as a trans- fer to WEF of an ...
Page 266
United States. Tax Court. property . It valued the Lee Ranch mine coal reserves at $ 272.1 million . On its income tax returns for the years in issue , Peabody treated its exchange of the gold mining ... Lee Ranch mine coal reserves ...
United States. Tax Court. property . It valued the Lee Ranch mine coal reserves at $ 272.1 million . On its income tax returns for the years in issue , Peabody treated its exchange of the gold mining ... Lee Ranch mine coal reserves ...
Page 267
... Lee Ranch mine land have the obligation to mine and supply the coal needed pursuant to that contract to operate the utility's power plant . This ser- vitude , petitioner maintains , is a real property interest under New Mexico law . B ...
... Lee Ranch mine land have the obligation to mine and supply the coal needed pursuant to that contract to operate the utility's power plant . This ser- vitude , petitioner maintains , is a real property interest under New Mexico law . B ...
Contents
169 | |
205 | |
206 | |
215 | |
233 | |
237 | |
266 | |
281 | |
61 | |
62 | |
65 | |
66 | |
72 | |
84 | |
96 | |
108 | |
117 | |
155 | |
157 | |
162 | |
164 | |
167 | |
168 | |
299 | |
300 | |
309 | |
330 | |
332 | |
333 | |
337 | |
338 | |
341 | |
355 | |
360 | |
367 | |
371 | |
Other editions - View all
Common terms and phrases
9th Cir adjustments Admin administrative affd amended amount Anglo-Am Antarctica Appeals officer apply assessment Brand X capital loss Chevron claim closing agreement coal Commis Commissioner community property laws computation Congress conservation easement Court of Appeals December 31 deficiency notice Direct Tea Trading disputed regulations election entitled Fairfax County Federal income tax Federal tax foreign corporation GATT rate Grist Mill property gross income hearing Income Tax Regs income tax return Internal Revenue Code Internal Revenue Service interpretation issue jurisdiction Lee Ranch legislative history levy LIFO limited majority mark-to-market ment method of accounting Natl notice of determination ous payment 99.00 overpayment interest parties petition petitioner petitioner's Planegger Proced provides real property reasonable refund relevant text relief Rept request respondent respondent's Revenue Act rule Secretary section 233 sioner spouse Stat statute statutory Subsequent miscellane supply contracts supra T.C. Memo Tax Court tax lien taxpayer tion United Zapara