With respect to McKesson, the government counters that the Supreme Court stated in that case that a lawsuit seeking the refund of an unconstitutional state tax should be governed by the appropriate state statute of limitations. Thus, it argues that enforcement of the six-year statute of limitations period here is consistent with McKesson. The government further asserts that Hatter v. United States, 203 F.3d 795 (Fed. Cir. 2000) (en banc), aff'd in part, rev'd in part, 532 U.S. 557, 121 S.Ct. 1782, 149 L.Ed.2d 820 (2001), supports its position that the recovery of taxes that were unconstitutionally imposed is limited to the six-year period preceding the filing of suit under Tucker Act jurisdiction. We agree with the government that Venture Coal's claims are barred by the statute of limitations.

Under this theory, each breach gives rise to a separate cause of action, and a plaintiff may bring suit for any breaches that occurred within the statute of limitations period. See id. (citing Hatter v. United States, 203 F.3d 795, 797-98 (Fed. Cir. 2000) ( en banc)); see also Mitchell v. United States, 10 Cl. Ct. 63, 75, as modified, 10 Cl. Ct. 787 (1986). While the continuing claims doctrine applies in cases involving a series of separate wrongful actions, it "does not apply in cases where a single governmental action causes a series of deleterious effects, even though those effects may extend long after the initial governmental breach."

Pp. 578-581. 203 F.3d 795, affirmed in part, reversed in part, and remanded. Paul R. Q. Wolfson argued the cause for the United States.

) (quoting Newman–Green, Inc. v. Alfonzo–Larrain, 490 U.S. 826, 834, 109 S.Ct. 2218, 104 L.Ed.2d 893 (1989) (alterations omitted)). The statute of limitations does not bar these claims because, as established in Friedman v. United States, 159 Ct.Cl. 1, 7, 310 F.2d 381 (1962) and Hatter v. United States, 203 F.3d 795, 799–800 (Fed.Cir.2000), aff'd in part, rev'd in part on other grounds,532 U.S. 557, 121 S.Ct. 1782, 149 L.Ed.2d 820 (2001), the claims are “continuing claims.” As relief, appellants are entitled to monetary damages for the diminished amounts they would have been paid if Congress had not withheld the salary adjustments mandated by the Act.

To determine whether a case falls inside or outside of that description, we return, as we must, to the governing considerations set out in [Friedman v. United States, 159 Ct.Cl. 1, 310 F.2d 381 (1962)], specifically, has Congress entrusted an administrative officer with the determination of the claimant's entitlement ...; does the case involve significant factual determinations, or does it turn on pure issues of law or specific facts which the court is to decide for itself ...; and does the case call upon the court to address broad concepts rather than resolve sharp and narrow factual issues ....         Hatter v. United States, 203 F.3d 795, 799 (Fed.Cir.) (en banc),cert. granted, 531 U.S. 943, 121 S.Ct. 338, 148 L.Ed.2d 272 (2000).

99-1978 UNITED STATES v. HATTER, JUDGE, UNITED STATES DISTRICT COURT FOR THE CENTRAL DISTRICT OF CALIFORNIA, ET AL. C.A. Fed. Cir. Certiorari granted. JUSTICE STEVENS and JUSTICE O'CONNOR took no part in the consideration or decision of this petition. Reported below: 203 F.3d 795.

The parties devote considerable attention to debating whether SKF's cause of action falls under the continuing claim doctrine, which recognizes that under some circumstances a new cause of action accrues each time a periodic payment is denied, even though some antecedent event determined the right to the payment. See, e.g., Hatter v. United States, 203 F.3d 795, 797-98, 800 (Fed. Cir. 2000) (en banc), aff'd in part, rev'd in part 532 U.S. 557, 121 S.Ct. 1782, 149 L.Ed.2d 820 (2001) (holding that where pursuant to statute taxes were withheld from judicial paychecks, a separate cause of action accrued with each individual paycheck under the continuing claim doctrine); Brown Park Estates-Fairfield Dev. Co. v. United States, 127 F.3d 1449, 1455-58 (Fed. Cir. 1997) (holding that a claim was untimely because the cause of action accrued when the government administratively made an allegedly improper rent adjustment, and that later payments based on the earlier adjustment did not create separate causes of action under the continuing claim doctrine). The continuing claim cases are not, however, concerned with the question here — namely, whether a claim can accrue before the amount of the recovery can be calculated.

On petition for rehearing en banc, brought by the plaintiff judges, the decision of the panel on this point was reversed. Hatter v. United States, 203 F.3d 795 (Fed. Cir. 2000) (en banc) ( Hatter VIII). The en banc court held that, under our governing precedent, in particular the case of Friedman v. United States, 159 Ct.Cl. 1, 310 F.2d 381 (1962), the claims should have been treated as stating a separate cause of action for each pay period, and the jurisdiction of the trial court with regard to whether individual causes of action were time barred should be determined accordingly.

In such cases, each time the government breaches that duty, a new cause of action arises. See Hatter v. United States, 203 F.3d 795, 797-98 (Fed. Cir. 2000) (en banc). The continuing claims doctrine, however, does not apply in cases where a single governmental action causes a series of deleterious effects, even though those effects may extend long after the initial governmental breach.

The Federal Circuit, without addressing the award of interest, again reversed the Court of Federal Claims on other grounds. See Hatter v. United States, 203 F.3d 795 (Fed. Cir. 2000) ( "Hatter IX"), aff'd in relevant part, 532 U.S. 557, 121 S.Ct. 1782, 149 L.Ed.2d 820 (2001) ( "Hatter X"). In the course of Hatter's complicated history, the issue of interest was never addressed beyond Hatter VI and, therefore, was never the subject of any substantive appellate discussion.