Augusta Towing Co. v. United States

OPINION

NETTESHEIM, Judge.

This ease is before the court on cross-motions for summary judgment. Plaintiffs Augusta Towing Service Co., Inc., and Columbia Marine Services, Inc. (“plaintiffs”), challenge the constitutionality of the Inland Waterways Revenue Act of 1978, Pub.L. No. 95-502, 92 Stat. 1696 (codified at 33 *162U.S.C. §§ 1801-1804 (1982), 26 U.S.C. § 4042 (1982)) (the “Act”), under the Tax Uniformity clause, the Port Preference clause, and the equal protection component of the Due Process clause of the fifth amendment to the United States Constitution.1 Plaintiffs seek refunds with…