Legal Opinion
United States v. United States Shoe Corp.
Supreme Court of the United States
Decided March 31, 1998No. 97-372PublishedCited by 130 opinions
1Opinion of the CourtJustice Ginsburg
The Export Clause of the Constitution states: “No Tax or Duty shall be laid on Articles exported from any State.’’ U. S. Const., Art. I, §9, cl. 5. We held in United States v. International Business Machines Corp., 517 U. S. 843 (1996) (IBM), that the Export Clause categorically bars Congress from imposing any tax on exports. The Clause, however, does not rule out a “user fee,” provided that the fee lacks the attributes of a generally applicable tax or duty and is, instead, a charge designed as compensation for Government-supplied services, facilities, or benefits. See Pace v. Burgess, 92 U.…
2Cases cited7 opinions
- United States v. Sperry Corp.Supreme Court of the United States · 1989
- Evansville-Vanderburgh Airport Authority District v. Delta Airlines, Inc.Supreme Court of the United States · 1972
- Massachusetts v. United StatesSupreme Court of the United States · 1978
- United States v. International Business MacHines Corp.Supreme Court of the United States · 1996
- United States Shoe Corporation v. United StatesCourt of Appeals for the Federal Circuit · 1997
2 more not listed; retrieve them via the Exa API.
3Cited by130 opinions
- Cyprus Amax Coal Co. v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Stone Container Corporation, Stone Container International and Stone Container Savannah River Pulp & Paper, Plaintiffs-Cross v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Totes-Isotoner Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2010
- International Business MacHines Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Princess Cruises, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2005
125 more not listed; retrieve them via the Exa API.