Cloud Peak Energy v. Montana Department of Revenue: Defining the Market Value of Coal in Non-Arm’s-length Transactions

Authors

Adam Wade, Alexander Blewett III School of Law

Abstract

Is the market value of coal sold under non-arm’s-length (“NAL”) agreements best determined (i) through a comparison of arm’s-length sales agreements negotiated during the same time period or (ii) by comparing actual coal sale prices from the time of the coal’s extraction from the earth?

Recommended Citation

Adam Wade, Oral Argument Preview, Cloud Peak Energy v. Montana Department of Revenue: Defining the Market Value of Coal in Non-Arm’s-length Transactions, 75 Mont. L. Rev. Online 84, https://scholarship.law.umt.edu/mlr_online/vol75/iss1/16.