Goodman Manufacturing, L.P. v. United States
Court of Appeals for the Federal Circuit
1Opinion of the Court
MAYER, Circuit Judge.
Goodman Manufacturing, L.P., appeals a June 30, 1994, judgment of the Court of International Trade, 855 F.Supp. 1301 (Ct. Int’l Trade 1994), denying its motion for summary judgment and granting the government’s cross-motion for summary judgment. We reverse.
Background
In 1934, Congress authorized the creation of a Foreign Trade Zone Board “to grant to public and private corporations the privilege of establishing, operating, and maintaining foreign-trade zones for the purpose of expediting and encouraging foreign commerce.” S.Rep. No. 1107, 81st Cong., 2d Sess. 1-2 (1949),…
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