The taxpayers claimed their farmland was a really great spot to have a gravelmine, but the Tax Court agreed with the IRS that the farmland was a really good spot to have a farm.
Tom West, who represents Norse in the challenge to Dryden's zoning law, said he'll argue that the Frew Run case, which involved a gravelmine, doesn't apply because the state mining law is fundamentally different from the oil and gas statutes.