United States Federal Circuit

A decision denying coal producers and exporters interest on the government's repayment of the export taxes they had paid in an unconstitutional levy is reversed where, in view of statutory provisions of the tax laws as well as general damages principles, the Court of Federal Claims erred in holding that no interest was payable on recovery of the illegally levied taxes.

Appellate Information

• Decided 01/22/2007
• Published 01/22/2007

Judges

• NEWMAN, Circuit Judge., Before NEWMAN, GAJARSA, and LINN, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Paul H. Horowitz, Coudert Brothers LLP, of New York, NY, argued for plaintiffs-appellants.   With him on the brief were Steven H. Becker, and Suzanne I. Offerman.


• For Appellees:
  
• Gilbert S. Rothenberg, Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-cross appellant.   With him on the brief were Eileen J. O'Connor, Assistant Attorney General;  Richard T. Morrison, Deputy Assistant Attorney General;  Kenneth L. Greene, Attorney;  and Steven W. Parks, Attorneys.