Ammex, Inc. v. United States

OPINION ON MOTION FOR RECONSIDERATION

REGINALD W. GIBSON, Senior Judge.

INTRODUCTION

This case was recently before the court on cross-motions for summary judgment raising the issue of standing.1 Initially, through consolidated proceedings,2 the plaintiff Ammex averred that it was entitled to a tax refund in the aggregate of $6,090,975 in federal manufacture’s excise taxes that it allegedly paid to its suppliers when it purchased gasoline and diesel fuel for resale at its duty-free store in Detroit, Michigan. By its motion for summary judgment,3 the defendant challenged plaintiffs legal standing…