Usibelli Coal Mine v. United States

OPINION

ALLEGRA, Judge.

This case presents an important issue of first impression. In its ground-breaking decision in Cyprus Amax Coal Co. v. United States, 205 F.3d 1369 (Fed.Cir.2000), cert. denied, 532 U.S. 1065, 121 S.Ct. 2214, 150 L.Ed.2d 208 (2001), the Federal Circuit held that this court had jurisdiction under the Tucker Act, 28 U.S.C. § 1491, over a suit filed by a taxpayer seeking monetary damages stemming from its payment of an excise tax found violative of the Export Clause of the Constitution, art. I, § 9, cl. 5. In so opining, the court held that such a suit for damages could…