Legal Opinion
Stone Container Corp. v. United States
United States Court of International Trade
Decided October 5, 1998No. Slip Op. 98-143. Court No. 96-10-02366PublishedCited by 4 opinions
1Opinion of the Court
OPINION
RESTANI, Judge:
This matter is before the court on cross motions for summary judgment. The only issue in dispute is the applicable limitations period for the recovery of Harbor Maintenance Taxes (HMT) from defendant.
The Supreme Court has ruled that suit is to be brought here under 28 U.S.C. § 1581(i) (1994), United States v. United States Shoe Corp., — U.S. -, -, n. 3, 118 S.Ct. 1290, 1294, n. 3, 140 L.Ed.2d 453 (1998). The applicable limitations period for suits brought under 28 U.S.C. § 1581® is 28 U.S.C. § 2636® (1994). The statute provides:
§ 2636. Time for commencement of action(i)…
2Cases cited16 opinions
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- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- United States v. BrockampSupreme Court of the United States · 1997
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