SANTA FE PAC. GOLD CO. & SUBS. v. COMMISSIONER

Docket No. 22956-06.

130 T.C. 299 (2008)

SANTA FE PACIFIC GOLD COMPANY AND SUBSIDIARIES, BY AND THROUGH ITS SUCCESSOR IN INTEREST, NEWMONT USA LIMITED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed June 25, 2008.


Attorney(s) appearing for the Case

David D. Aughtry, Arnold B. Sidman, and William O. Grimsinger, for petitioner.

Curt M. Rubin and Jennifer S. McGinty, for respondent.


OPINION

GOEKE, Judge:

This case is before the Court on the parties' cross-motions for partial summary judgment. After concessions,1 the primary issue for decision, for purposes of adjusting petitioner's alternative minimum taxable income (AMTI) under the alternative minimum tax (AMT), is whether section 56(g)(4)(C)(i)2 limits the depletion deduction...

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