United States Federal Circuit

Because plaintiffs' allege that they are entitled to recover paid reclamation fees because the fee was an unconstitutional tax imposed on coal in the export stream in violation of the Export Clause, the Court of Federal Claims possesses jurisdiction to hear their complaints under the Tucker Act. The case was improperly dismissed.

Appellate Information

• Decided 12/11/2003
• Published 12/11/2003

Judges

• PROST, Circuit Judge., Before NEWMAN, BRYSON, and PROST, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Paul A. Andrew Horowitz, Coudert Brothers LLP, of New York, NY, argued for plaintiffs-appellants Consolidation Coal Company, et al.   With him on the brief were Steven H. Becker, Charles H. Critchlow, and Suzanne I. Offerman.   On the brief for plaintiff-appellant Rapoca Energy Company, was John Y. Merrell, Jr., Merrell & Merrell, P.C., of McLean, VA.


• For Appellees:
  
• Luke P. Levasseur, Commercial Litigation Branch, Civil Division, Trial Attorney, United States Department of Justice, of Washington, DC, argued for defendant-appellee.   On the brief were David M. Cohen, Director;  Paul G. Freeborne, Trial Attorney;  and Jeanne E. Davidson, Deputy Director.   Of counsel on the brief was John Smathers, Attorney, Solicitor's Office, United States Department of Interior, of Washington, DC.