Legal Opinion
Ontario Power Generation, Inc. v. United States
United States Court of Federal Claims
Decided December 13, 2002No. 00-761TPublishedCited by 2 opinions
1Opinion of the Court
OPINION
ALLEGRA, Judge.
Plaintiff is a state-owned Canadian power generating corporation that purchased millions of tons of U.S. coal in the six years leading up to the filing of this action. The price that plaintiff paid for that coal included the cost of the coal excise taxes imposed under 26 U.S.C. § 4121(a) and reclamation fees imposed under 30 U.S.C. § 1232. Plaintiff brings this action to recover these *631amounts as an illegal exaction in violation of the Export Clause of the Constitution. Defendant and the third-party defendants have moved to dismiss the complaint arguing, inter alia, that…
2Cases cited25 opinions
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- Scheuer v. RhodesSupreme Court of the United States · 1974
- Warth v. SeldinSupreme Court of the United States · 1975
- Bennett v. SpearSupreme Court of the United States · 1997
- Association of Data Processing Service Organizations, Inc. v. CampSupreme Court of the United States · 1970
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3Cited by2 opinions
- Ontario Power Generation, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2004
- Ontario Power Generation, Inc. v. United States v. Mingo Logan Coal Co., Ashland Coal, Inc., and Arch Coal Sales, Inc., Third Party and Alliance Coal Llc, Third PartyCourt of Appeals for the Third Circuit · 2004