Davis v. United States

MEMORANDUM AND ORDER

FOREMAN, Chief Judge:

This is a suit to recover coal excise taxes paid by plaintiff Darrell Davis d/b/a Davis Enterprises (Davis Enterprises) for the first quarter of 1981 and by plaintiff Midwest Coal Corporation1 (Midwest Coal) for the third quarter of 1986. Before the Court are cross-motions for summary judgment. The parties are in agreement over the facts surrounding this dispute. They disagree, however, whether these facts require plaintiffs to pay the coal excise tax.

Between 1914 and 1952, Peabody Coal Company operated a coal mine called the Harco Mine near…