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JOANN COAL CO. v. U.S.

No. 88-2874.

883 F.2d 5 (1989)

JOANN COAL COMPANY, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fourth Circuit.

Decided August 18, 1989.

Rehearing and Rehearing Denied September 21, 1989.

Attorney(s) appearing for the Case

Charles Bricken (William S. Rose, Jr., Asst. Atty. Gen., Gary R. Allen, Gilbert S. Rothenberg, Tax Div., Dept. of Justice, Michael W. Carey, U.S. Atty., on brief) for defendant-appellant.

Robert Stephen Kiss (Gorman, Sheatsley & Hutchison) for plaintiff-appellee.

Before WILKINSON, Circuit Judge, HAYNSWORTH and BUTZNER, Senior Circuit Judges.

Rehearing and Rehearing In Banc Denied September 21, 1989.

HAYNSWORTH, Senior Circuit Judge:

This is a suit for the refund of excise taxes paid by one alleged to have been the "producer" of coal. In the district court, judgment went for the taxpayer, and the United States has appealed.

We reverse.

I.

The Black Lung Benefits Revenue Act of 1977, see 26 U.S.C.A. § 4121 (1989), imposed an excise tax upon producers of coal...

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