Legal Opinion
Sony Electronics, Inc. v. United States
United States Court of International Trade
Decided April 5, 2001No. Slip Op. 01-40; Court 98-07-02438, 98-10-02987PublishedCited by 3 opinions
1Opinion of the Court
Opinion
CARMAN, Chief Judge.
This matter arises from the combined motion of Plaintiffs Sony Electronics Inc. (“Sony”) and Arbon Steel & Service Co., Inc. (“Arbon”) for an order reassigning this action to a three-judge panel pursuant to 28 U.S.C. §§ 253(c) and 255(a) (1994) and Rule 77(e)(2) of the Rules of this Court. Defendant, United States, opposes the motion.
Plaintiffs both seek refunds of the Harbor Maintenance Tax (“HMT”) paid on their respective vessel cargo exports. However, the two cases come before the Court under different jurisdictional bases. On October 23, 1995, Sony protested…
2Cases cited12 opinions
- Library of Congress v. ShawSupreme Court of the United States · 1986
- Webb's Fabulous Pharmacies, Inc. v. BeckwithSupreme Court of the United States · 1980
- North American Co. v. Securities & Exchange CommissionSupreme Court of the United States · 1946
- United States v. United States Shoe Corp.Supreme Court of the United States · 1998
- International Business MacHines Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2000
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3Cited by3 opinions
- Nufarm America's, Inc. v. United StatesUnited States Court of International Trade · 2005
- Aectra Refining and Marketing Inc. v. United StatesUnited States Court of International Trade · 2008
- Flint Hills Resources, Lp v. United StatesUnited States Court of International Trade · 2011