Legal Opinion
Esso Standard Oil Co. (PR) v. United States
Court of Appeals for the Federal Circuit
Decided March 16, 2009No. 2008-1212, 2008-1234PublishedCited by 8 opinions
1Opinion of the Court
LINN, Circuit Judge.
Esso Standard Oil Co. (PR) (“Esso”) appeals from the grant of summary judgment by the U.S. Court of International Trade affirming the refusal by the U.S. Customs Service, now the U.S. Bureau of Customs and Border Protection (“Customs”), to refund Esso for its overpayment of Harbor Maintenance Tax (“HMT”) on entries covered by protest number 4909-97-100059 (“the '59 protest”). Esso Standard Oil Co. (PR) v. United States, No. 98-09-02318, 2007 WL 4570816 (Ct.Int’l Trade Dec. 28, 2007) (“Judgment ”). Customs cross-appeals from the portion of the judgment ordering Customs to…
2Cases cited18 opinions
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- Ford Motor Company v. United StatesCourt of Appeals for the Federal Circuit · 1998
- United States v. United States Shoe Corp.Supreme Court of the United States · 1998
- Hambro Automotive Corp. v. United StatesCourt of Customs and Patent Appeals · 1979
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3Cited by8 opinions
- United States v. American Home Assurance Co.Court of Appeals for the Federal Circuit · 2015
- Kahrs International, Inc. v. United StatesUnited States Court of International Trade · 2009
- Wax v. Secretary of Health & Human ServicesUnited States Court of Federal Claims · 2012
- Puerto Rico Towing & Barge Co. v. United StatesUnited States Court of International Trade · 2009
- Johnson v. ShawDistrict Court, N.D. Mississippi · 2023
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