TECO Investments, Inc. & Chino Mines Co.

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.