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  3. TECO Investments, Inc. & Chino Mines Co.

TECO Investments, Inc. & Chino Mines Co.

12/16/1996

96-27

Assessment of tax for leasing equipment employed in NM [TECO] & Denial of Claim for refund-prior years [Chino]; [TECO] argues equitable recoupment of taxes paid by Chino {1988-1991} – Commerce Clause & Penalty & Interest [Chino] argues equitable recoupment of compensating tax for prior years {1988-1991}; Both protests Denied in full.