United States Federal Circuit

The Energy Policy Act's special monetary assessments, imposed on domestic utility companies that have purchased government-enriched uranium for the purpose of commercial electricity generation, are not direct taxes and thus do not require apportionment in accordance with the Direct Tax Clauses of the Constitution.

Appellate Information

• Decided 04/02/2004
• Published 04/02/2004

Judges

• DYK, Circuit Judge., Before CLEVENGER, RADER and DYK, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Jonathan S. Martel,Arnold & Porter, of Washington, DC, argued for plaintiff-appellant.   With him on the brief was Howard N. Cayne.


• For Appellees:
  
• James G. Bruen, Jr., Special Litigation Counsel, Commercial Litigation Branch, Civil Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee.   With him on the brief were Peter D. Keisler, Assistant Attorney General;  and J. Christopher Kohn, Director.   Of counsel on the brief was Marc E. Kasischke, Attorney, Office of General Counsel, United States Department of Energy, of Washington, DC.