Legal Opinion
Cyprus Amax Coal Co. v. United States
Court of Appeals for the Federal Circuit
Decided March 14, 2000No. 99-5060PublishedCited by 108 opinions
1Opinion of the Court
GAJARSA, Circuit Judge.
Cyprus Amax Coal Company and the other named plaintiffs (collectively Cyprus) are producers, sellers, and exporters of coal. Cyprus appeals the United States Court of Federal Claims judgment dismissing the Cyprus complaint without prejudice for lack of jurisdiction. See Cyprus Amax Coal Co. v. United States, Nos. 97-68T, 97-310T, 97-311T, 97-317T, 97-521T, 97-522T (Fed.Cl. Feb. 2, 1999). Cyprus alleged that the Coal Sales Tax, 26 U.S.C. 4121 (1994) (Coal Tax), violates the Constitutions Export Clause and Takings Clause. The Court of Federal Claims held that it lacked…
2Cases cited18 opinions
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- John C. McGuckin v. Dr. Smith John C. Medlen, Dr.Court of Appeals for the Ninth Circuit · 1992
- Church of Scientology of California v. United StatesSupreme Court of the United States · 1992
- Eastport Steamship Corporation v. The United StatesUnited States Court of Claims · 1967
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3Cited by108 opinions
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- Norman v. United StatesCourt of Appeals for the Federal Circuit · 2005
- Mark Munns v. John F. KerryCourt of Appeals for the Ninth Circuit · 2015
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