United States Fourth Circuit

For purposes of assigning fiscal responsibility for a retired coal miner's health benefits when the assigned coal operator is no longer in business, the Coal Industry Retiree Health Benefit Act of 1992, 26 U.S.C.A. section 9701(c)(2)(A), excludes a successor in interest to the defunct coal company from the definition of a "related person" who may be held responsible. (Decided 8/29/00; Judgment affirmed by Supreme Court opinion filed 2/19/02).

Appellate Information

• Decided 08/29/2000
• Published 03/01/2002

Judges

• Before MURNAGHAN, WILKINS, and TRAXLER, Circuit Judges.

Court

• United States Fourth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Kathleen Moriarty Mueller, Appellate Staff, Civil Division, United States Department of Justice, Washington, D.C., for Appellant.  Peter Buscemi, Morgan, Lewis & Bockius, L.L.P., Washington, D.C., for Amicus Curiae.  John Ray Woodrum, Heenan, Althen & Roles, Washington, D.C., for Appellees.   ON BRIEF:  David W. Ogden, Acting Assistant Attorney General, Robert P. Crouch, Jr., United States Attorney, Mark B. Stern, Appellate Staff, Civil Division, United States Department of Justice, Washington, D.C., for Appellant.  Margaret S. Izzo, Morgan, Lewis & Bockius, L.L.P., Washington, D.C.;  John R. Mooney, Mooney, Green, Baker, Gibson & Saindon, P.C., Washington, D.C.;  David W. Allen, Jonathan Sokolow, UMWA Health & Retirement Funds, Washington, D.C., for Amicus Curiae.  W. Gregory Mott, Heenan, Althen & Roles, Washington, D.C.;  H. RonnieMontgomery, Montgomery Law Office, Jonesville, Virginia, for Appellees.