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COSTAIN COAL, INC. v. U.S.

No. 96-5133.

126 F.3d 1437 (1997)

COSTAIN COAL, INC., Plaintiff-Appellant, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

October 1, 1997.

Attorney(s) appearing for the Case

Douglas P. Romaine, Stoll, Keenon & Park, LLP, Lexington, KY, argued for plaintiff-appellant. With him on the brief were Lisbeth Ann Tully and Melissa A. Stewart.

Joan I. Oppenheimer, Attorney, Tax Division, Department of Justice, Washington, DC, argued for defendant-appellee. With her on the brief were Loretta C. Argrett, Assistant Attorney General, and Kenneth L. Greene, Attorney.

Before RICH, PLAGER, and SCHALL, Circuit Judges.

SCHALL, Circuit Judge.

Costain Coal, Inc. ("Costain") appeals from the July 1, 1996 judgment of the United States Court of Federal Claims, denying Costain's motion for summary judgment and granting the government's cross-motion in Costain's suit for a refund of federal excise taxes imposed on the sale of coal pursuant to Internal Revenue Code § 4121. Costain Coal, Inc. v. United States, 36 Fed. Cl. 38 (1996). In its decision, the court calculated the amount...

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