Legal Opinion
George E. Warren Corp. v. United States
United States Court of International Trade
Decided April 30, 2002No. 1:98-s-01285PublishedCited by 6 opinions
1Opinion of the Court
OPINION
MUSGRAVE, Judge.
Plaintiff George E. Warren Corporation (“Warren”) brings this action pursuant to 28 U.S.C. § 1581(a) seeking drawback of Harbor Maintenance Taxes (“HMTs”) 1 and Environmental Taxes (“ETs”) 2 incurred in connection with entries of unleaded gasoline in December, 1995 and motor fuel blending stock in January, 1996. In May and June, 1996 Warren exported similar merchandise, and on July 15, 1996 it filed drawback claims with Defendant the United States Customs Service (“Customs”) pursuant to 19 U.S.C. § 1313(p), which provides for drawback based on substitution of finished…
2Cases cited7 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- United States v. United States Shoe Corp.Supreme Court of the United States · 1998
- United States Shoe Corporation v. United StatesCourt of Appeals for the Federal Circuit · 1997
- International Business MacHines Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Swisher International, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2000
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- George E. Warren Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2003
- Aectra Refining and Marketing, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Nufarm America's, Inc. v. United StatesUnited States Court of International Trade · 2005
- Shell Oil Co. v. United StatesUnited States Court of International Trade · 2011
- Aectra Refining and Marketing Inc. v. United StatesUnited States Court of International Trade · 2007
1 more not listed; retrieve them via the Exa API.