Peabody Natural Resources Company, f.k.a. Hanson Natural Resources Company, Cavenham Forest Industries, Inc., A Partner Other Than The Tax Matters Partner - Page 31

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               D.  Conclusion                                                         
               On the basis of the forgoing, we conclude, as a matter of              
          law, that petitioner is entitled to summary judgment and                    
          respondent is not so entitled.                                              

                                        An appropriate order will be issued           
                                   at docket Nos. 20328-04 and 6899-05.               























          [Reporter’s Note:  This Opinion was modified by Order dated July 13,        

          2006.]                                                                      

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