Legal Opinion
Stone Container Corporation, Stone Container International and Stone Container Savannah River Pulp & Paper, Plaintiffs-Cross v. United States
Court of Appeals for the Federal Circuit
Decided October 12, 2000No. 99-1333, 99-1334PublishedCited by 93 opinions
1Opinion of the Court
DYK, Circuit Judge.
DECISION
In United States v. United States Shoe Corp., 523 U.S. 360, 118 S.Ct. 1290, 140 L.Ed.2d 453 (1998), the Supreme Court held that the Harbor Maintenance Tax (“HMT”), 26 U.S.C. § 4461(a), violated the Export Clause of the Constitution. Exporters have filed thousands of refund claims seeking recovery of HMT payments. Many of these refund suits were filed some years after the taxes were paid. This case was designated as a test case by the Court of International Trade to determine the applicable limitations period for these suits. We hold that the two-year statute of…
2Cases cited41 opinions
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- United States v. KubrickSupreme Court of the United States · 1979
- American Pipe & Construction Co. v. UtahSupreme Court of the United States · 1974
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Block v. North Dakota Ex Rel. Board of University & School LandsSupreme Court of the United States · 1983
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3Cited by93 opinions
- Ariad Pharmaceuticals, Inc. v. Eli Lilly and Co.Court of Appeals for the Federal Circuit · 2010
- Caldwell, Iii v. United StatesCourt of Appeals for the Federal Circuit · 2004
- Festo Corporation v. Shoketsu Kinzoku Kogyo Kabushiki Co., Ltd., A/K/A Smc Corporation, and Smc Pneumatics, Inc.Court of Appeals for the Federal Circuit · 2000
- Patterson v. Gladwin Corp.Supreme Court of Alabama · 2002
- Cloer v. Secretary of Health and Human ServicesCourt of Appeals for the Federal Circuit · 2011
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