Legal Opinion
George E. Hemenway v. Peabody Coal Company and Peabody Development Company
Court of Appeals for the Seventh Circuit
Decided October 14, 1998No. 96-2367, 96-2462PublishedCited by 111 opinions
1Opinion of the Court
EASTERBROOK, Circuit Judge.
A mineral lease signed in 1969 requires Peabody Coal Company to pay a royalty based on the coal’s “sales price”. During the 1970s Congress enacted two excise taxes. One, for the benefit of the Black Lung Disability Trust Fund, is 55<t per ton of surface-mined coal, with a cap at 4.4% of the coal’s selling price. 26 U.S.C. § 4121. (The amount of this tax has varied since its enactment in 1978; 55<c is the current rate.) The other, designated a “reclamation fee” by the Surface Mining Control and Reclamation Act of 1977, is 35c per ton of surface-mined coal, capped at…
2Cases cited47 opinions
- Salve Regina College v. RussellSupreme Court of the United States · 1991
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- Fed. Sec. L. Rep. P 95,228 Rocco Dileo and Louise Dileo v. Ernst & YoungCourt of Appeals for the Seventh Circuit · 1990
- Crown, Cork & Seal Co. v. ParkerSupreme Court of the United States · 1983
- Navarro Savings Assn. v. LeeSupreme Court of the United States · 1980
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3Cited by111 opinions
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- Michael Collins v. Village of Palatine, IllinoisCourt of Appeals for the Seventh Circuit · 2017
- Firstar Bank, N.A., a National Banking Association v. Lawrence J. Faul and Faul Chevrolet, Incorporated, an Illinois CorporationCourt of Appeals for the First Circuit · 2001
- Stone Container Corporation, Stone Container International and Stone Container Savannah River Pulp & Paper, Plaintiffs-Cross v. United StatesCourt of Appeals for the Federal Circuit · 2000
106 more not listed; retrieve them via the Exa API.