Consolidation Coal Co. v. United States

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, § 9, Clause 5 of the Constitution, which provides that "[n]o Tax or Duty shall be laid on Articles exported from any State.”

Briefs and Documents

Certiorari-stage documents

• Opinion below (Federal Circuit)
• Petition for certiorari
• Brief in opposition
• Petitioners' reply
• Amicus brief of Constitutional Law Professors
• Amicus brief of American Association of Exporters and Importers et al.