Recent court decisions
Journal Article
·
· Coal; (United States)
OSTI ID:6545108
- 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
Legal aspects of coal leasing in Illinois
High court limits tax deduction for depletion
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
Related Subjects
01 COAL, LIGNITE, AND PEAT
017000* -- Coal
Lignite
& Peat-- Legislation & Regulations
29 ENERGY PLANNING, POLICY, AND ECONOMY
290200 -- Energy Planning & Policy-- Economics & Sociology
294001 -- Energy Planning & Policy-- Coal
COAL MINING
DECISION MAKING
GROUND SUBSIDENCE
LAND LEASING
LAWS
LEASING
LEGISLATION
MINING
TAX LAWS
017000* -- Coal
Lignite
& Peat-- Legislation & Regulations
29 ENERGY PLANNING, POLICY, AND ECONOMY
290200 -- Energy Planning & Policy-- Economics & Sociology
294001 -- Energy Planning & Policy-- Coal
COAL MINING
DECISION MAKING
GROUND SUBSIDENCE
LAND LEASING
LAWS
LEASING
LEGISLATION
MINING
TAX LAWS