Apogee Coal Co. v. Michael H. Holland

Eleventh Circuit: July 12, 2002

Appeal from the Northern District of Alabama

Before: Carnes, Edmondson

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Authorities Cited: United States Code 26 U.S.C. § 5 26 U.S.C. § 9704(a) 26 U.S.C. § 9704(a)(1) 26 U.S.C. § 9704(e)(3)(A) 26 U.S.C. § 9704(f) 26 U.S.C. § 9704(f)(2) 26 U.S.C. § 9705(a)(3)(A) 26 U.S.C. § 9705(b) 26 U.S.C. § 9706(f) 30 U.S.C. § 1232(h) 30 U.S.C. § 1232(h)(1) 30 U.S.C. § 1232(h)(2) 30 U.S.C. § 1232(h)(3)(A) 30 U.S.C. § 1232(h)(4) Supreme Court 524 U.S. 498 Circuit Courts 990 F.2d 1217, 1222