Joann Coal Company v. United States

HAYNSWORTH, Senior Circuit Judge:

This is a suit for the refund of excise taxes paid by one alleged to have been the “producer” of coal. In the district court, judgment went for the taxpayer, and the United States has appealed.

We reverse.

I

The Black Lung Benefits Revenue Act of 1977, see 26 U.S.C.A. § 4121 (1989), imposed an excise tax upon producers of coal for the purpose of funding black lung benefits to miners who would not be compensated directly by their employers.

The statute does not define the term “producer” but Treas. Reg. § 48.4121-l(a)(l) (1988) defines it as “the person in whom is…