Legal Opinion
Thomson Multimedia Inc. v. United States
United States Court of International Trade
Decided August 21, 2002No. Slip Op. 02-91; Court 95-03-00277-SPublishedCited by 3 opinions
1Opinion of the Court
OPINION
RESTANI, Judge.
This matter is before the court on Plaintiffs motion and Defendant’s cross-motion for judgment on the agency record pursuant to USCIT Rule 56.2. Plaintiff Thomson Multimedia Inc. (“Thomson”) brought action against Defendant, the United States Customs Service (“Customs” or the “government”), to recover the Harbor Maintenance Tax (“HMT”) collected on its electronics imports since 1992. Thomson argues that the HMT on imports is unconstitutional because: (1) the HMT on imports is not severable from the HMT on exports found to be unconstitutional in United States v. United…
2Cases cited21 opinions
- United States v. LopezSupreme Court of the United States · 1995
- Regional Rail Reorganization Act CasesSupreme Court of the United States · 1974
- Knowlton v. MooreSupreme Court of the United States · 1900
- Edye v. RobertsonSupreme Court of the United States · 1884
- Downes v. BidwellSupreme Court of the United States · 1901
16 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- SST Castings, Inc. v. Amana Appliances, Inc.District Court, S.D. Ohio · 2002
- Thomson Multimedia Inc. (Now Known as Thomson Inc.) v. United States, Cf Industries, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2003
- CF Industries, Inc. v. United StatesUnited States Court of International Trade · 2002