Legal Opinion
Costain Coal, Inc. v. United States
United States Court of Federal Claims
Decided July 1, 1996No. Nos. 93-57T, 93-61TPublishedCited by 5 opinions
1Opinion of the Court
OPINION
LYDON, Senior Judge:
These consolidated federal income tax refund cases are before the court on the parties’ cross-motions for summary judgment. At issue is the proper method of calculating the amount of tax due pursuant to Internal Revenue Code (I.R.C.) § 4121. Upon consideration of the record and of the parties’ representations made during oral argument, this court finds that no genuine issue of material fact exists and that defendant is entitled to judgment as a matter of law.
FACTS
The parties have stipulated to all material facts and figures. In 1977, Congress enacted the Black Lung…
2Cases cited10 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Welch v. HelveringSupreme Court of the United States · 1933
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Commissioner v. EngleSupreme Court of the United States · 1984
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3Cited by5 opinions
- Costain Coal, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1997
- Amax Coal Co. v. United StatesDistrict Court, S.D. Indiana · 1996
- United States v. Cyprus Amax Minerals Co.District Court, D. Connecticut · 1997
- Amax Coal Company v. United StatesCourt of Appeals for the Seventh Circuit · 1997
- Blue Mountain Energy v. United StatesDistrict Court, D. Utah · 2019