Legal Opinion
Arbon Steel & Service Co., Inc. v. United States
Court of Appeals for the Federal Circuit
Decided January 10, 2003No. 02-1299PublishedCited by 7 opinions
1Opinion of the Court
MAYER, Chief Judge.
Arbon Steel & Service Company, Inc. (“Arbon Steel”) appeals the judgment of the United States Court of International Trade denying prejudgment interest on fees paid under the export provision of the Harbor Maintenance Tax. Swisher Int’l, Inc. v. United States, 178 F.Supp.2d 1354 (Ct.Int’l Trade 2001). Because interest is not available under 28 U.S.C. § 2411 or the Constitution, we affirm.
Background
The Harbor Maintenance Tax was enacted by Congress as part of the Water Resources Development Act of 1986. 26 U.S.C. §§ 4461-4462 (2000). It levied a 0.125 percent ad valorem tax…
2Cases cited10 opinions
- Library of Congress v. ShawSupreme Court of the United States · 1986
- Newell Companies, Inc. v. Kenney Manufacturing Company, Defendant/cross-AppellantCourt of Appeals for the Federal Circuit · 1989
- United States v. United States Shoe Corp.Supreme Court of the United States · 1998
- United States Shoe Corporation v. United StatesCourt of Appeals for the Federal Circuit · 1997
- International Business MacHines Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2000
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Linda Holt v. John GriffinCourt of Appeals for the Sixth Circuit · 2017
- J. Thomas Zaber, On Behalf Of Himself And All Others Similarly Situated Vs. City Of Dubuque, IowaSupreme Court of Iowa · 2010
- Xechem International, Inc. v. The University of Texas M.D. Anderson Cancer Center and Board of Regents of the University of Texas SystemCourt of Appeals for the Federal Circuit · 2004
- Arbon Steel & Service Co., Inc. v. United StatesSupreme Court of the United States · 2003
- International Business Machines Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2003
2 more not listed; retrieve them via the Exa API.