Warrior Coal Mining Co. v. United States

AMENDED MEMORANDUM OPINION AND ORDER

McKINLEY, District Judge.

This matter is before the Court on cross-motions for summary judgment [DN 18, DN 22] and on a motion by Plaintiff for a decision on pending motions [DN 27], The Plaintiff seeks an order requiring the United States to refund to Plaintiff coal excise tax assessments in the amount of $156,812.00, plus penalties in the amount of $31,362.00, and interest in the amount of $115,068.88 because the additional assessments are barred by the three-year statute of limitations. The Defendant maintains that Plaintiff is not entitled to the…