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WARRIOR COAL MIN. CO. v. U.S.

No. Civ.A 4:97-CV-210-M.

72 F.Supp.2d 747 (1999)

WARRIOR COAL MINING COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Kentucky, Owensboro Division.

May 13, 1999.

Attorney(s) appearing for the Case

James C. Hickey, MacKenzie & Peden, Louisville, KY, William A. MacKenzie, Jr., William A. MacKenzie, Riley, Bardenwerper & Schuhmann, Louisville, KY, for Warrior Coal Mining Company, plaintiff.

Candace G. Hill, AUSA, Michael Troop, U.S. Attorney, United States Attorney's Office, Louisville, KY, Darren D. Farfante, United States Department of Justice, Tax Division, Ben Franklin Station, Washington, DC, for United States of America, defendant.

AMENDED MEMORANDUM OPINION AND ORDER

McKINLEY, District Judge.

This matter is before the Court on cross-motions for summary judgment [DN 18, DN 22] and on a motion by Plaintiff for a decision on pending motions [DN 27]. The Plaintiff seeks an order requiring the United States to refund to Plaintiff coal excise tax assessments in the amount of $156,812.00, plus penalties in the amount of $31,362.00, and...

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