Control and Conditions. If a contest is requested in writing by the Lessee within 30 days after receipt by the Lessee of the notice required by subparagraph (i) with respect to the claim or proceeding that is the subject of such notice (provided, however, that if a shorter period is required for taking actions with respect to such Tax claim, the Lessee shall use its best efforts to request such contest within the shorter period of time), or, in the case of any claim or proceeding with respect to which the Lessee (as opposed to the Indemnified Person) receives notice, upon the written request of the Lessee, the Lessee may, in the case of a Tax which may be contested (1) in the name of the Lessee, (2) independently from any Tax that is not subject to indemnification by the Lessee and (3) in the Indemnified Person's good faith determination without any adverse effect on such Indemnified Person, contest the validity, applicability or amount of such Tax. If the Lessee has made the written request described in the first sentence of the subparagraph (ii) and the contest would meet the requirements of clauses (1) and (2) of such first sentence, the Lessee shall, if requested by the Indemnified Person, in good faith, contest the validity, applicability or amount of such Tax. A contest described in either of the first two sentences of this subparagraph (ii) shall be hereinafter referred to as a "Lessee-
Control and Conditions. If requested in writing by the Lessee within 30 days after receipt by the Lessee of the notice required by clause (i) with respect to the claim or proceeding that is the subject of such notice, or, in the case of any claim or proceeding with respect to which Lessee (as opposed to the Tax Indemnitee) receives notice, upon the written request of the Lessee and provision of such notice to the Tax Indemnitee, the Tax Indemnitee shall and, when applicable shall permit the Lessee to, contest (including, without limitation, by pursuit of appeals and administrative procedures) the validity, applicability or amount of such Taxes if (x) such contest can be pursued in the name of the Lessee and independently from any other proceeding involving a Tax liability of such Tax Indemnitee for which the Lessee has not agreed to indemnify such Tax Indemnitee, (y) such contest must be pursued in the name of the Tax
Control and Conditions. If requested by the Co-Lessee within 30 days after receipt by the Co-Lessee of the notice required by clause (i) with respect to the claim or proceeding that is the subject of such notice, or, in the case of any claim or proceeding with respect to which Co-Lessee (as opposed to the Tax Indemnitee) receives notice, upon the request of the Co-Lessee, the applicable Tax Indemnitee either (I) in the case of a Tax which may be contested (A) in the name of the Co-Lessee, (B) independently from any Tax that is not subject to indemnification by the Co-Lessee and (C) without (in the good faith judgment of such Tax Indemnitee) any adverse impact on such Tax Indemnitee, shall permit the Co-Lessee to contest the validity, applicability or amount of such Taxes (being hereinafter referred to as a "Co-Lessee-Controlled Contest"), or (II) i the case of a Tax the contest of which is not a Co-Lessee-Controlled Contest, shall itself, contest in good faith the validity, applicabilit amount of such Taxes. Such contest shall be conducted by (A) resisting payment thereof, (B) not paying the same except under protest (which protest must be pursued using reasonable efforts in appropriate administrative and/or judicial proceedings) if protest shal be necessary and proper or (C) if payment shall be made, using reasonable efforts to obtain a refund thereof in appropriate administrative and/or judicial proceedings (it being understood that no appeal to the United States Supreme Court shall be permitted hereunder without the prior written consent of the Tax Indemnitee). Notwithstanding the foregoing, in no event shall any contest be required to commence or continue unless: (1) the amount at issue (taking into account all similar and logically related claims) exceeds $50,000; (
