Halliburton Co. v. United States

Opinion and Order to Show Cause

WEINSTEIN, Judge.

This is one of the numerous cases pending before this court regarding the Harbor Maintenance Tax (HMT) imposed under the authority of 26 U.S.C. §§ 4461-62. The Supreme Court recently, in United States v. U.S. Shoe Corp., — U.S. —, 118 S.Ct. 1290, 140 L.Ed.2d 453 (1998), held this tax to be an unconstitutional tax on exports in violation of the Export Clause, U.S. Const. Art. I, § 9, cl. 5. Id. 118 S.Ct. at 1292, 1296.

The Supreme Court also held: that the Court of International Trade (C.I.T.) has exclusive jurisdiction over HMT challenges…