United States v. Cyprus Amax Minerals Co.

RULING ON RENEWED CROSS-MOTIONS FOR PARTIAL SUMMARY JUDGMENT

EGINTON, Senior District Judge.

Plaintiff, United States of America, brought this action pursuant to 26 U.S.C. § 7405 against defendant, Cyprus Amax Minerals Company, to recover excise tax refunds paid on underground and surface coal sold from defendant’s Indiana, Illinois, Utah and Wyoming mines during the years 1983 through 1985.

The parties cross-moved for partial summary judgment with respect to the excise tax paid during the years 1983 through 1985 on surface coal mined at defendant’s Belle Ayr and Eagle Butte, Wyoming, mines. In…