Legal Opinion
United States v. River Coal Company, Inc. Polls Creek Coal Company, Inc. New Brush Creek Mining, Inc.
Court of Appeals for the Sixth Circuit
Decided November 23, 1984No. 83-5560PublishedCited by 80 opinions
1Opinion of the Court
LIVELY, Chief Judge.
In this case we hold that a debtor, rehabilitated through Chapter XI bankruptcy proceedings, remains liable to the United States for post-petition interest on delinquent “abandoned mine reclamation fees.” (Post-petition interest is that which accrues after bankruptcy proceedings are commenced.) Before reaching this conclusion it was necessary to determine that these charges, though denominated “fees” in the Surface Mining Control and Reclamation Act of 1977, 30 U.S.C. § 1201 et seq. (1982) (the Act), are in fact “taxes.”
I
One of the purposes of the Act, stated in § 102(h),…
2Cases cited16 opinions
- Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- Schweiker v. HansenSupreme Court of the United States · 1981
- Utah Power & Light Co. v. United StatesSupreme Court of the United States · 1917
- National Cable Television Assn., Inc. v. United StatesSupreme Court of the United States · 1974
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3Cited by80 opinions
- In Re Suburban Motor Freight, Inc., Debtor. Ohio Bureau of Workers' Compensation v. Stephen K. Yoder, Trustee for Suburban Motor Freight, Inc.Court of Appeals for the Sixth Circuit · 1994
- In Re Suburban Motor Freight, Inc., Debtor. Stephen K. Yoder, Trustee v. Ohio Bureau of Workers' CompensationCourt of Appeals for the Sixth Circuit · 1993
- Great Lakes Higher Education Corp. v. Pardee (In Re Pardee)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1998
- United States v. Garth GuyCourt of Appeals for the Sixth Circuit · 1992
- In Re Metro Transportation Co.United States Bankruptcy Court, E.D. Pennsylvania · 1990
75 more not listed; retrieve them via the Exa API.