MEMORANDUM OPINION
RICHARD L. WILLIAMS, Senior District Judge.
This matter is before the Court on cross motions for summary judgment. Plaintiff Mary Helen Coal Corporation ("Mary Helen") brought a declaratory judgment action asking the Court to declare the Coal Industry Retiree Health Benefit Act of 1992, 26 U.S.C. §§ 9701 et seq. (the "Coal Act") unconstitutional as it applies to Mary Helen. The Defendants, the Trustees of the United...
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