Legal Opinion
Amoco Oil Co. v. United States
United States Court of International Trade
Decided September 1, 1999No. Slip Op. 99-91; Court 95-07-00971PublishedCited by 6 opinions
1Opinion of the Court
OPINION
RESTANI, Judge.
This matter is before the court on Defendant’s Motion to Dismiss for Failure to State a Claim Upon Which Relief Can Be Granted pursuant to USCIT R. 12(b)(5). In this action, Plaintiff challenges the constitutionality of the Harbor Maintenance Tax (“HMT”), established by 26 U.S.C. §§ 4461, 4462 (1994), on its imports into the United States.
I. JURISDICTION
This court has jurisdiction pursuant to 28 U.S.C. § 1581(a). 1 See Thomson Consumer Electronics v. United States, 62 F.Supp.2d 1182,-, slip op. 99-84 at 4-5 (C.I.T.1999).
II. STANDARD OF REVIEW
On a motion to dismiss for…
2Cases cited27 opinions
- Buckley v. ValeoSupreme Court of the United States · 1976
- National Labor Relations Board v. Jones & Laughlin Steel Corp.Supreme Court of the United States · 1937
- Immigration & Naturalization Service v. ChadhaSupreme Court of the United States · 1983
- United States v. JacksonSupreme Court of the United States · 1968
- Regional Rail Reorganization Act CasesSupreme Court of the United States · 1974
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3Cited by6 opinions
- Amoco Oil Company v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Thomson Multimedia Inc. (Now Known as Thomson Inc.) v. United States, Cf Industries, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2003
- Lady Kelly, Inc. v. United States Secretary of AgricultureUnited States Court of International Trade · 2006
- Citgo Petroleum Corp. v. United StatesUnited States Court of International Trade · 2000
- Thomson Multimedia Inc. v. United StatesUnited States Court of International Trade · 2002
1 more not listed; retrieve them via the Exa API.