United States Federal Circuit

Dismissal of Canadian power company's claims for the refund of coal excise taxes and reclamation fees is affirmed for lack of jurisdiction under the Tucker Act; the government did not command the US suppliers to pass the taxes and fees through to plaintiff.

Appellate Information

• Decided 05/20/2004
• Published 05/20/2004

Judges

• MAYER, Chief Judge., Before MAYER, Chief Judge, SCHALL and DYK, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Richard J. Gagnon, Jr.,Shearman & Sterling LLP, of Washington, DC, argued for plaintiff-appellant.   On the brief was Stephen J. Marzen.


• For Appellees:
  
• Teresa E. McLaughlin, Attorney, Tax Division, Appellate Section, United States Department of Justice, of Washington, DC, argued for defendant-appellee United States.   With her on the brief were Eileen J. O'Connor, Assistant Attorney General;  and Judith A. Hagley, Attorney., B. Derek Rose, Bryan Cave LLP, of St. Louis, Missouri, argued for third-party defendants Mingo Logan Coal, Inc., et al.   With him on the brief was Kenneth A. Kleban., William L. Anderson, Crowell & Moring LLP, of Washington, DC, for third-party defendant-appellee Alliance Coal, LLC. With him on the brief was John W. Borchert.