Peabody Natural Res. Co. v. Comm'r Date Filed: May 8th, 2006 Citations: 126 T.C. No. 14, 126 T.C. 261, 167 Oil & Gas Rep. 668, 2006 U.S. Tax Ct. LEXIS 14 Docket Number: Nos. 20328-04, 6899-05