Legal Opinion
Ammex, Inc. v. United States
United States Court of Federal Claims
Decided April 10, 2002No. Nos. 99-338T, 99-778TPublishedCited by 7 opinions
1Opinion of the Court
OPINION
REGINALD W. GIBSON, Senior Judge.
This case is before the court on cross-motions for summary judgment.1 The plaintiff, Ammex, is seeking a refund of federal excise taxes, aggregating $6,090,975, that it allegedly paid when it purchased gasoline and diesel fuel for resale at its duty-free facility from 1994 through 1998.2 In its motion, defendant contends that Ammex lacks standing to claim a federal excise tax refund under — the Export Clause of the U.S. Constitution; the general provisions of the Internal Revenue Code; and/or 26 U.S.C. §§ 4221, 6416, 6421 and 6427.3 Conversely, on…
2Cases cited25 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
- Allen v. WrightSupreme Court of the United States · 1984
- Valley Forge Christian College v. Americans United for Separation of Church and State, Inc.Supreme Court of the United States · 1982
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
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3Cited by7 opinions
- Ammex, Inc. v. United StatesUnited States Court of Federal Claims · 2002
- Ammex, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2004
- Emerald International Corp. v. United StatesUnited States Court of Federal Claims · 2002
- Ammex, Inc. v. United StatesUnited States Court of International Trade · 2003
- Ammex, Inc. v. United StatesUnited States Court of Federal Claims · 2003
2 more not listed; retrieve them via the Exa API.