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AMAX COAL CO. v. U.S.

No. 97-1210.

128 F.3d 613 (1997)

AMAX COAL COMPANY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided October 30, 1997.

Attorney(s) appearing for the Case

G. Daniel Kelley (argued), Edward P. Steegemann, Ice, Miller, Donadio & Ryan, Indianapolis, IN, for Plaintiff-Appellant.

Judith A. Stewart, Office of the United States Attorney, Indianapolis, In, Kenneth L. Greene, Joan I. Oppenheimer (argued), Department of Justice, Tax Division, Appellate Section, Washington, DC, for Defendant-Appellee.

Before CUMMINGS, COFFEY, and EVANS, Circuit Judges.

TERENCE T. EVANS, Circuit Judge.

This case explores the depths of the Black Lung Excise Tax ("BLET"), Internal Revenue Code § 4121 (1986):

(a) Tax imposed. (1) In general. There is hereby imposed on coal from mines located in the United States sold by the producer, a tax equal to the rate per ton determined under subsection (b). (2) Limitation on tax. The amount of the tax imposed by paragraph...

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