OPINION OF THE COURT
BECKER, Circuit Judge.
Lindsey Coal Mine Company Liquidating Trust ("Lindsey") maintains that it is not subject to the Coal Industry Retiree Health Benefit Act of 1992 ("Coal Act"), and, alternatively, that the Coal Act, as applied to Lindsey, violates the Due Process and Takings Clauses of the United States Constitution. It brought suit in the district court, in the nature of a declaratory judgment action, seeking judicial review of...
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