United States Federal Circuit

A tax on the users of enriched uranium for generation of nuclear power was improperly levied on plaintiff since it neither used enriched uranium nor produced nuclear power.

Appellate Information

• Decided 06/10/2005
• Published 06/10/2005

Judges

• Before MAYER,NEWMAN and CLEVENGER, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Eric J. Marcotte, Winston & Strawn, LLP, of Washington, DC, argued for plaintiff-appellant.   With him on the brief was Nathan C. Guerrero.


• 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.