Legal Opinion
Ammex, Inc. v. United States
Court of Appeals for the Federal Circuit
Decided September 27, 2004No. 03-5107PublishedCited by 56 opinions
1Opinion of the Court
MAYER, Chief Judge.
Ammex, Inc. (“Ammex”) appeals the judgment of the United States Court of Federal Claims, which held that Ammex lacks standing to pursue a claim under either the Export Clause or 26 U.S.C. § 6416(c), Ammex, Inc. v. United States, 52 Fed.Cl. 303 (April 10, 2002) (“Ammex I”), and, after a trial, that Ammex failed to prove that it had not passed-on the tax to its customers as required to establish a 26 U.S.C. § 6421(c) claim, Ammex, Inc. v. United States, 56 Fed.Cl. 1 (March 26, 2003) (“Ammex II”). Because the United States Court of Appeals for the Sixth Circuit has decided the…
2Cases cited12 opinions
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. Stauffer Chemical Co.Supreme Court of the United States · 1984
- Dana v. E.S. Originals, Inc.Court of Appeals for the Federal Circuit · 2003
- Kosydar v. National Cash Register Co.Supreme Court of the United States · 1974
7 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- Flexfab, L.L.C. v. United StatesCourt of Appeals for the Federal Circuit · 2005
- Prati v. United StatesUnited States Court of Federal Claims · 2008
- System Fuels, Inc. v. United StatesUnited States Court of Federal Claims · 2005
- Griffin v. United StatesUnited States Court of Federal Claims · 2010
- The Falconwood Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2005
51 more not listed; retrieve them via the Exa API.