Consolidation Coal Co. v. United StatesPetition for certiorari denied on June 13, 2011
|Docket No.||Op. Below||Argument||Opinion||Vote||Author||Term|
|10-1020||Federal Cir.||N/A||N/A||N/A||N/A||OT 2010|
Disclosure: Goldstein, Howe & Russell represents the petitioners in this case, which is listed without regard for the likelihood that it will be granted.
Issue: Whether, when applied to coal that is eventually exported, the Surface Mining Control and Reclamation Act of 1977's Abandoned Mine Land fee - which by regulation is not assessed and collected until the time of first sale, transfer, or use of the coal - violates Article I, Â§ 9, Clause 5 of the Constitution, which provides that "[n]o Tax or Duty shall be laid on Articles exported from any State.â€