Legal Opinion
Swisher International, Inc. v. United States
Court of Appeals for the Federal Circuit
Decided February 28, 2000No. 99-1277PublishedCited by 33 opinions
1Opinion of the Court
MICHEL, Circuit Judge.
Swisher International, Inc. (“Swisher”) appeals from a summary judgment for the government by the United States Court of International Trade, dismissing some of its claims for a refund of the unconstitutional Harbor Maintenance Tax (“HMT”) as time barred. See Swisher Int’l, Inc. v. United States, 27 F.Supp.2d 234 (Ct. Int’l Trade 1998). The court held that 28 U.S.C. § 1581(1) (1994), not 28 U.S.C. § 1581(a), is the proper basis of jurisdiction for this constitutional challenge to the application of the HMT to exports. The court ruled that a Customs Service decision to…
2Cases cited13 opinions
- Miller & Co. v. United StatesCourt of Appeals for the Federal Circuit · 1987
- Denis E. Dehne v. The United StatesCourt of Appeals for the Federal Circuit · 1992
- 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
- Mattel, Inc. v. United StatesUnited States Customs Court · 1974
8 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Stone Container Corporation, Stone Container International and Stone Container Savannah River Pulp & Paper, Plaintiffs-Cross v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Venture Coal Sales Company, Sanner Energies, Inc., and Future Industries, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2004
- Parkdale International, Ltd. v. United StatesUnited States Court of International Trade · 2007
- Chrysler Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2010
- Nufarm America's, Inc. v. United StatesUnited States Court of International Trade · 2005
28 more not listed; retrieve them via the Exa API.