Thanks Martha for that answer. An appraisal was done by the same atty who is the estate atty. too and the same estate atty has offered to broker the sell. I don’t know if they are certified petroleum engineers or not, I just know the estate paid for the appraisal. I will have to ask. We are still in probate with Mother’s estate. I thought that determining the “value” of the minerals was another document that needed done to satisfy the IRS. So if I am understanding this properly, the appraisal does actualy identify the “value” for IRS purposes. Right" I will have to ask if the estate atty has supporting evidence and documentation in this appraisal. With regard to the question on the deeds, if we move forward with splitting up the minerals 9 ways and re-deeding them that is what was answered and I thought that odd too. I will have to get clarification on that. Thanks so much for your response. Your so very helpful and it is much appreciate.