Tidelands Royalty Trust B (the Trust) is a royalty trust. The Trust is not permitted to engage in any business activity because it was organized for the sole purpose of providing an efficient orderly and practical means for the administration and liquidation of rights to interests in certain oil natural gas or other mineral leases obtained by Gulf Oil Corporation (Gulf) in a designated area of the Gulf of Mexico. The Trust's subsidiary, Tidelands Royalty "B" Corporation...