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FINDINGS OF FACT
When the petition was filed, the partnership’s principal
place of business was in Houston, Texas.4
Evolution of the Great Plains Project
In the 1970s, natural gas shortages were widespread. Energy
companies began investigating new supply sources. One idea was
to use abundant domestic coal reserves to produce synthetic
natural gas in a process known as coal gasification.
American Natural Resources Co. (ANRC), operated two natural
gas distribution companies and two natural gas pipelines, in
addition to conducting oil and gas exploration. It also owned
rights in extensive coal reserves in North Dakota. ANRC had
studied the possibility of building a coal gasification plant
near these coal reserves. (This project would later become known
as Great Plains.) By the mid-1970s, ANRC was working on coal
gasification technologies and discussing the potential project
with Government officials.
Outside the United States, some coal gasification projects
were already operational, but existing technologies allowed coal
to be converted only into 500 Btu gas. United States pipelines,
by contrast, required 1,000 Btu gas. ANRC, as well as other
domestic energy companies, contemplated a project that would be
4 The parties have stipulated that pursuant to sec. 7482(b)
venue lies in the U.S. Court of Appeals for the Fifth Circuit.
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