Legal Opinion
Costain Coal, Inc. v. United States
Court of Appeals for the Federal Circuit
Decided October 1, 1997No. 96-5133PublishedCited by 15 opinions
1Opinion of the Court
SCHALL, Circuit Judge.
Costain Coal, Inc. (“Costain”) appeals from the July 1, 1996 judgment of the United States Court of Federal Claims, denying Costain’s motion for summary judgment and granting the government’s cross-motion in Costain’s suit for a refund of federal excise taxes imposed on the sale of coal pursuant to Internal Revenue Code § 4121. Costain Coal, Inc. v. United States, 36 Fed. Cl. 38 (1996). In its decision, the court calculated the amount of tax due under section 4121 by determining the price charged by a producer for a ton of coal, where “coal” did not include any excess…
2Cases cited11 opinions
- Brown v. GardnerSupreme Court of the United States · 1994
- Crane v. CommissionerSupreme Court of the United States · 1947
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- Jerry L. Weddel, and Wife Lea Ann Weddel, on Behalf of Their Minor Daughter, Cassie Ann Weddel v. Secretary of Health and Human ServicesCourt of Appeals for the Federal Circuit · 1996
6 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- The Bubble Room, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1999
- Thomas A. Demko and Penn Arms, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Us Ecology, Inc., and California Department of Health Services v. United StatesCourt of Appeals for the Federal Circuit · 2001
- Exxon Corp. v. United StatesUnited States Court of Federal Claims · 1999
- General Electric Co. v. United StatesUnited States Court of Federal Claims · 2008
10 more not listed; retrieve them via the Exa API.