Skip to main content
U.S. Department of Energy
Office of Scientific and Technical Information

Recent court decisions

Journal Article · · Coal; (United States)
OSTI ID:6545108
 [1]
  1. Aston Mineral Law and Engineering Service, P.O. Box 34, Elberton, GA (US)
This article discusses U.S. Supreme Court decisions for coal mining companies. To control subsidence damage caused by mining operations, various state tax laws are discussed. In its decision, the Supreme Court held that: (1) in letting land for extraction of minerals, the obligation to pay minimum advance royalties does not create an implied duty to mine, (2) during the coal lease term, there was no failure of consideration in the absence of mining, and it was not necessary to imply a covenant to mine. The Court also held that the coal lease, which provided for payment of minimum advance royalties for at least three years should the coal company choose not to actively mine coal from the property, was ambiguous as to its term.
OSTI ID:
6545108
Journal Information:
Coal; (United States), Journal Name: Coal; (United States) Vol. 25:10; ISSN COALE
Country of Publication:
United States
Language:
English

Similar Records

Percentage depletion allowance alternative to Engle and Glass
Journal Article · Tue Nov 30 23:00:00 EST 1982 · Oil Gas Tax Q.; (United States) · OSTI ID:6353431

Legal aspects of coal leasing in Illinois
Book · Wed Dec 31 23:00:00 EST 1975 · OSTI ID:7132028

High court limits tax deduction for depletion
Journal Article · Sun Feb 28 23:00:00 EST 1993 · Public Utilities Fortnightly; (United States) · OSTI ID:6499263