Legal Opinion
Princess Cruises, Inc. v. United States
Court of Appeals for the Federal Circuit
Decided January 5, 2000No. 99-1014PublishedCited by 35 opinions
1Opinion of the Court
MICHEL, Circuit Judge.
The United States appeals the summary judgment of the United States Court of International Trade, holding that the Harbor Maintenance Tax (“HMT”), 26 U.S.C. § 4461 (1994), is unconstitutional as applied to commercial passengers on cruise ships and that the Arriving Passenger Fee (“APF”), 19 U.S.C. § 58c(a)(5) (1994 & Supp. Ill 1997), was improperly assessed on certain of the appellee’s cruises. See Princess Cruises v. United States, 15 F.Supp.2d 801 (Ct. Int’l Trade 1998). Princess Cruises (“Princess”) contested Customs’s assessment of the HMT on cruises with “stopovers”…
2Cases cited8 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Smiley v. Citibank (South Dakota), N. A.Supreme Court of the United States · 1996
- Washington v. Confederated Bands & Tribes of the Yakima Indian NationSupreme Court of the United States · 1979
- United States v. Haggar Apparel Co.Supreme Court of the United States · 1999
- United States v. United States Shoe Corp.Supreme Court of the United States · 1998
3 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Sioux Honey Ass'n v. Hartford Fire InsuranceCourt of Appeals for the Federal Circuit · 2012
- Princess Cruises, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2005
- Northrop Grumman Corp. v. United StatesUnited States Court of Federal Claims · 2000
- Amoco Oil Company v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Swisher International, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2000
30 more not listed; retrieve them via the Exa API.