International Business Machines Corp. v. United States

DYK, Circuit Judge.

International Business Machines (“IBM”) appeals the Court of International Trade’s decision holding that it is not entitled to interest on the Harbor Maintenance Tax on exports (“HMT”) it paid. Int’l Bus. Machs. Corp. v. United States, No. 94-10-00625, slip op. at 3, 2002 WL 253951 (Ct. It’l Trade Feb. 21, 2002) (“Final Order”). We affirm.

BACKGROUND

On October 24, 1994, IBM filed a complaint in the Court of International Trade for a refund of the HMT it had paid up to that point. Another HMT payer, United States Shoe Corporation, filed a substantively identical complaint in…