Court Opinion

ID: 9494572
Source: CourtListenerOpinion
Date Created: 2023-08-05 15:40:29.290769+00
Date Added: 2024-06-11T17:56:28.551190
License: Public Domain

MAYER, Chief Judge,
with whom Circuit Judges NEWMAN and RADER join, dissenting.
For the reasons set forth in Judge Friedman’s opinion in Maine Yankee Atomic Power v. United States, Nos. 99-5156, -5158, -5160, also issued today, I would reverse the judgment of the Court of Federal Claims to the extent it rejected the due process challenge to the assessment. I also believe the assessment is an illegal exaction. Therefore, I would overrule Yankee Atomic Electric Co. v. United States, 112 F.3d 1569 (Fed.Cir.1997), in accordance with my dissent in that case. 112 F.3d at 1582-85.