Legal Opinion
United States Shoe Corp. v. United States
United States Court of International Trade
Decided October 25, 1995No. Slip Op. 95-173. Court No. 94-11-00668PublishedCited by 32 opinions
1Opinion of the Court
OPINION
DiCARLO, Chief Judge:
Article I, Section 9, Clause 5 of the United States Constitution (the “Export Clause”) provides “[n]o Tax or Duty shall be laid on Articles exported from any State.” The question presented is whether the Harbor Maintenance Tax, 26 U.S.C. §§ 4461-62 (1988 & Supp. V 1993) (Internal Revenue Code) [hereinafter “Tax”], when imposed upon merchandise exported from the United States, violates this prohibition. The court concludes that it does.
I
This case comes before the court on cross-motions for summary judgment pursuant to USCIT Rule 56. The parties agree there are no…
2Cases cited31 opinions
- Marbury v. MadisonSupreme Court of the United States · 1803
- Califano v. SandersSupreme Court of the United States · 1977
- United States v. LopezSupreme Court of the United States · 1995
- Gibbons v. OgdenSupreme Court of the United States · 1824
- McCarthy v. MadiganSupreme Court of the United States · 1992
26 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- United States v. United States Shoe Corp.Supreme Court of the United States · 1998
- Cyprus Amax Coal Co. v. United StatesCourt of Appeals for the Federal Circuit · 2000
- United States Shoe Corporation v. United StatesCourt of Appeals for the Federal Circuit · 1997
- International Business MacHines Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2000
- United States Shoe Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2002
27 more not listed; retrieve them via the Exa API.