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master’s in forestry economics from Yale University and a
doctorate in forestry economics from Yale University. He is
frequently asked to advise those in the timber industry in
Alabama and across the South in making timber decisions and has
been asked to testify as an expert witness in courts and advise
governmental agencies, including the U.S. Department of Justice,
Tax Division.
Dr. Haney is a native of Choctaw County, Alabama, where he
worked in a family timber business. During and after his
forestry studies at Auburn University, Dr. Haney worked for
several lumber companies in Alabama and Mississippi, where his
responsibilities included timber procurement, logging, and
evaluation of timberland for purchase in several counties
including Sumter County and Pickens County, Alabama. In 1965, he
accepted a forest management job with St. Regis Paper Co. (now
Champion International) where approximately 92 percent of the
land he managed was under long-term leases.
Petitioner gave respondent copies of timber leases relating
to the seven tracts of land which it asserted were comparable to
the five estate tracts. The tracts and the timber leases
relating to each of the tracts are as follows:
Date of
Tract Lease Acres County
Barnes Rogers, et al. Mar. 1968 2,432 Sumter
Barnes Rogers, et al. Apr. 1968 1,056 Sumter
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