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...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.