Legal Opinion

Wolff Shoe Co., Plaintiff-Cross v. United States

Court of Appeals for the Federal Circuit

Decided April 14, 1998No. 97-1049, 97-1079PublishedCited by 27 opinions

1Opinion of the Court

SCHALL, Circuit Judge.

This appeal arises out of the final assessment of duties due on goods imported into the United States by Wolff Shoe Company (“Wolff’). Wolff brought suit in the United States Court of International Trade seeking a full refund of countervailing duties or, alternatively, a discount in the amount of such duties assessed by the United States Customs Service (“Customs”). The Court of International Trade, on cross-motions for summary judgment, granted partial summary judgment in favor of Wolff, holding that Wolffs entries were liquidated by operation of law at the rate…

2Cases cited12 opinions

  1. United States v. United Mine Workers of AmericaSupreme Court of the United States · 1947
  2. Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
  3. GTE Sylvania, Inc. v. Consumers Union of the United States, Inc.Supreme Court of the United States · 1980
  4. Ambassador Division of Florsheim Shoe v. The United States, and Footwear Industries of America, Inc., IntervenorCourt of Appeals for the Federal Circuit · 1984
  5. Canadian Fur Trappers Corp., and Meldisco, a Division of Melville Corp. v. The United States, Defendant/cross-AppellantCourt of Appeals for the Federal Circuit · 1989

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3Cited by27 opinions

  1. Nation Ford Chemical Company v. United States, and Yude Chemical Company, Zhenxing Chemical Industry Company and Pht International, Inc.Court of Appeals for the Federal Circuit · 1999
  2. Ford Motor Company v. United StatesCourt of Appeals for the Federal Circuit · 1998
  3. Fujitsu General America, Inc. (Successor-In-Interest to Teknika Electronics Corp.) v. United StatesCourt of Appeals for the Federal Circuit · 2002
  4. United States v. Great American InsuranceCourt of Appeals for the Federal Circuit · 2013
  5. State of California v. United StatesCourt of Appeals for the Federal Circuit · 2001

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