Supreme Court of the United States
No. 05-___ IN THE Supreme Court of the United States U.S. Steel Mining Company, LLC, et al., Petitioners, v. Virgil Helton, West Virginia Tax Commissioner. _____________ On Petition for a Writ of Certiorari to the West Virginia Supreme Court of Appeals ____________ PETITION FOR A WRIT OF CERTIORARI ____________ Steven H. Becker Thomas C. Goldstein Paul A. Horowitz (Counsel of Record) Suzanne I. Offerman Amy Howe BAKER & MCKENZIE LLP Kevin K. Russell 1114 Ave. of the Americas GOLDSTEIN & HOWE, P.C. New York, NY 10036 4607 Asbury Pl., NW Washington, DC 20016 Herschel H. Rose III (202) 237-7543 Steven R. Broadwater ROSE LAW OFFICE 500 Virginia St. East Suite 1290 Charleston, WV 25335 March 31, 2006 i QUESTION PRESENTED Whether the Import-Export Clause of the United States Constitution categorically prohibits a State from imposing a tax on goods in export transit, as this Court held in Richfield Oil Corp. v. State Board of Equalization, 329 U.S. 69 (1946), or whether, as the West Virginia Supreme Court of Appeals held below, Richfield Oil has been superseded by this Court’s decisions in Michelin Tire Corp. v. Wages, Inc., 423 U.S. 276 (1976), and Washington Department of Revenue v. Ass’n of Washington Stevedoring Cos., 435 U.S. 734 (1978). ii PARTIES TO THE PROCEEDINGS BELOW In addition to the parties named in the caption, the following parties appeared below and are petitioners here: Consolidation Coal Company, Laurel Run Mining Company, McElroy Coal Company, Arch Coal, Inc., Mid-Vol Leasing, Inc., Coastal Coal-West Virginia, LLC, Elk Run Coal Company, Inc., Paynter Branch Mining, Inc., Kingston Resources, Inc., Pioneer Fuel Corporation, and Peabody Holding Company, LLC.
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