CYPRUS AMAX COAL CO. v. U.S.

No. 99-5060.

205 F.3d 1369 (2000)

CYPRUS AMAX COAL COMPANY, Cyprus Western Coal Company, Mountain Coal Company, Thunder Basin Coal Company, Consol of Kentucky Inc., Consol Pennsylvania Coal Company, Consolidation Coal Company, Garden Creek Pocahontas Company, Island Creek Coal Company, Laurel Run Mining Company, McElroy Coal Company, Ninevah Coal Company, Quarto Mining Company, Colony Bay Coal Company, Eastern Associated Coal Corp., Peabody Coal Company, Pine Ridge Coal Company, ANR Coal Company, LLC, Coastal Coal, Inc., Martiki Coal Company, Mettiki Coal Company, Permac, Inc., Pontiki Coal Company, Race Fork Coal Company, Eagle Energy, Inc., Elk Run Coal Company, Peerless Eagle Coal Company, Rawl Sales Processing, Co., Canyon Fuel Company LLC, Skyline Coal Company, Soldier Creek Coal Company, Southern Utah Fuel Company, Eagle Coal Company, Utah Fuel Company, Brooks Run Coal Company, Greenbrier Coal Company, Kingwood Coal Company, Virginia Iron, Coal And Coke Company, Enterprise Coal Company, Coastal Development Company And Sage Point Coal Company, Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

March 14, 2000.


Attorney(s) appearing for the Case

Steven Becker, Coudert Brothers, of New York, New York, argued for plaintiffs-appellants. With him on the brief was Paul A. Horowitz.

Robert Stoddart, Attorney, Tax Division, Court of Federal Claims Section, Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were Loretta C. Argrett, Assistant Attorney General, and Mildred L. Seidman, Chief, Court of Claims Section, Tax Division.

Before PLAGER, LOURIE, and GAJARSA, Circuit Judges.


GAJARSA, Circuit Judge.

Cyprus Amax Coal Company and the other named plaintiffs (collectively Cyprus) are producers, sellers, and exporters of coal. Cyprus appeals the United States Court of Federal Claims judgment dismissing the Cyprus complaint without prejudice for lack of jurisdiction. See Cyprus Amax Coal Co. v. United States, Nos. 97-68T, 97-310T, 97-311T, 97-317T, 97-521T, 97-522T (Fed.Cl. Feb. 2, 1999). Cyprus alleged that the Coal Sales Tax, 26 U.S...

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