Terry Haggerty Tire Co., Inc. v. The United States

I respectfully dissent from the court’s affirmation of the summary judgment that Terry Haggerty Tire Co. was the “importer” of certain tires into the United States. In determining who, as between Terry Haggerty and Canada Tire, was the importer for the purpose of excise tax liability, the Claims Court resolved disputed material facts against the non-movant. I believe that the Claims Court erred not only procedurally, but also in its conclusion that Canada Tire’s role in bringing the tires into the United States was simply as a broker or agent of Terry Haggerty.

DISCUSSION

The applicable…