VENTURE COAL SALES CO. v. U.S.

No. 03-5132.

370 F.3d 1102 (2004)

VENTURE COAL SALES COMPANY, Sanner Energies, Inc., and Future Industries, Inc., Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

June 1, 2004.


Attorney(s) appearing for the Case

Vincent J. Barbera, Barbera, Clapper, Beener, Rullo & Melvin, of Somerset, PA, argued for plaintiffs-appellants.

Richard T. Morrison, Deputy Assistant Attorney General, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were Eileen J. O'Connor, Assistant Attorney General, and Thomas J. Clark, Attorney.

Before LOURIE, SCHALL, and LINN, Circuit Judges.


LOURIE, Circuit Judge.

Venture Coal Sales Company, Sanner Energies, Inc., and Future Industries, Inc. (collectively "Venture Coal") appeal from the decision of the United States Court of Federal Claims granting the government's motion to dismiss for lack of subject matter jurisdiction. Venture Coal Sales Co. v. United States, 57 Fed. Cl. 52 (2003). For the reasons set forth below, we affirm.

BACKGROUND

The appellants are three Pennsylvania...

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