Legal Opinion
International Business MacHines Corporation v. United States
Court of Appeals for the Federal Circuit
Decided January 19, 2000No. 98-1590PublishedCited by 61 opinions
1Opinion of the Court
PLAGER, Circuit Judge.
The United States (“the Government”) appeals a judgment of the United States Court of International Trade, which awarded interest on refunds of the Harbor Maintenance Tax (“HMT”). The Supreme Court had earlier held that the HMT, as applied to exports, violates the Export Clause of the United States Constitution, and cannot be lawfully collected. 1 This case was filed to test whether the Government is obligated by law to pay interest on these refunds.
The Court of International Trade held that appellee may recover interest on refunds of HMT payments resulting from the…
2Cases cited8 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
- Library of Congress v. ShawSupreme Court of the United States · 1986
- United States v. United States Shoe Corp.Supreme Court of the United States · 1998
- Medline Industries, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1995
3 more not listed; retrieve them via the Exa API.
3Cited by61 opinions
- Information Technology & Applications Corporation v. United States, and Rs Information Systems, Inc.Court of Appeals for the Federal Circuit · 2003
- Pesquera Mares Australes Ltda. v. United States v. Coalition for Fair Atlantic Salmon TradeCourt of Appeals for the Federal Circuit · 2001
- 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
- Kenneth D. Huffman v. Office of Personnel ManagementCourt of Appeals for the Federal Circuit · 2001
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
56 more not listed; retrieve them via the Exa API.