Ammex, Inc. v. United States of America Internal Revenue Service

*532OPINION

HOOD, District Judge.

Plaintiff-Appellant, Ammex, Inc. (“Am-mex”) sued the United States to recover motor fuel excise taxes allegedly collected in violation of, inter alia, the Export Clause of the United States Constitution. Ammex now appeals the district court’s order granting Defendants-Appellees’ motion for summary judgment on the basis of lack of standing. For the reasons set forth below, we AFFIRM the judgment of the district court.

I. FACTUAL AND PROCEDURAL HISTORY

Ammex operates a “sterile” U.S. Customs Class 9 bonded warehouse, commonly known as a duty-free store, or duty-free…