Legal Opinion
Hamrick v. United States
United States Court of Claims
Decided October 18, 1978No. 257-72PublishedCited by 3 opinions
1Opinion of the CourtDavis, Judge
*196Raymond E. Hamrick sues to recover manufacturer’s excise taxes which he paid during 1964-66 in connection with the sale in the United States of new Volkswagen automobiles that he had imported from Europe. The defendant counterclaims for additional excise taxes.
Mr. Hamrick, the claimants in F & D Trading Corp. v. United States, 217 Ct. Cl. 472, 580 F.2d 414 (1978), a company known as Jattke & Capéis, and certain other companies were "grey market” importers of Volkswagen automobiles into the United States from Europe during the 1960’s. The grey market importers competed with each other in…
2Cases cited4 opinions
- Donald Whattoff and Vernard Whattoff, D/B/A Whattoff Motor Company, a Copartnership v. United StatesCourt of Appeals for the Eighth Circuit · 1966
- Quaker City Iron Works, Inc. v. United StatesDistrict Court, E.D. Pennsylvania · 1966
- F & D Trading Corp. v. United StatesUnited States Court of Claims · 1978
- G. L. Smith, D/B/A Snuffy Smith Motor Company v. United StatesCourt of Appeals for the Fifth Circuit · 1963
3Cited by3 opinions
- Renick v. United StatesUnited States Court of Claims · 1982
- Strick Corp. v. United StatesUnited States Court of Claims · 1980
- Certified Stainless Services, Inc., D/B/A West-Mark v. United StatesCourt of Appeals for the Ninth Circuit · 1984