Aracoma Coal Company v. United States
Petition for certiorari denied on May 19, 2014
Disclosure: Goldstein & Russell, P.C., whose attorneys contribute to this blog in various capacities, serves as counsel to the petitioner in this case, which is listed without regard to the likelihood that it will be granted.
Issue: Whether an otherwise unconstitutional tax imposed upon the sale of goods in the stream of export commerce can be saved from invalidation under the Export Clause of the United States Constitution, Art. I § 9, cl. 5, by recharacterizing it as a deferred tax on manufacturing.
