Legal Opinion
Flint Hills Resources, LP v. United States
United States Court of International Trade
Decided September 6, 2018No. Consol. 06-00065PublishedCited by 1 opinion
1Opinion of the Court
Eaton, Judge:
In this consolidated action, plaintiff Flint Hills Resources, LP, formerly Koch Petroleum Group, LP, and consolidated plaintiffs Texaco Refining & Marketing Inc., Texaco Aviation Products, LLC, Shell Oil *1365 Company, and Citgo Petroleum Corporation (collectively, "plaintiffs") move for summary judgment, challenging the decisions of the U.S. Customs and Border Protection ("Customs") to deny plaintiffs' administrative protests seeking drawback of (1) Harbor Maintenance Taxes ("HMT") 1 imposed under 26 U.S.C. § 4461 , (2) Merchandise Processing Fees ("MPF") 2 imposed under 19 U.S.C. §…
2Cases cited20 opinions
- Illinois Brick Co. v. IllinoisSupreme Court of the United States · 1977
- Lampf, Pleva, Lipkind, Prupis & Petigrow v. GilbertsonSupreme Court of the United States · 1991
- Plaut v. Spendthrift Farm, Inc.Supreme Court of the United States · 1995
- United States v. PriceSupreme Court of the United States · 1960
- Novosteel Sa v. United States, and Bethlehem Steel Corporation and U.S. Steel Group, a Unit of Usx Corporation (Now Known as United States Steel Llc)Court of Appeals for the Federal Circuit · 2002
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3Cited by1 opinion
- Echostar Techs., L. L.C. v. United StatesUnited States Court of International Trade · 2019