Legal Opinion
Baxter Healthcare Corp. v. United States
United States Court of International Trade
Decided May 7, 1996No. Court No. 94-10-00650; Court No. 94-11-00682PublishedCited by 9 opinions
1Opinion of the Court
Opinion
Restani, Judge:
Before the court are plaintiffs’ motions for class certification.1 The plaintiff class would comprise all persons who have paid harbor maintenance taxes under 26 U.S.C. § 4461 (1988 & Supp. V 1993) (the “Act”) in connection with exportation of commercial cargo.2
Background
More than one thousand cases are now pending before the court asserting the unconstitutionality of the Act. Pursuant to a case management plan, all such actions are stayed, except for a test case which was decided by a three-judge panel of this court, United States Shoe Corp. v. United States, 907 F.…
2Cases cited13 opinions
- American Pipe & Construction Co. v. UtahSupreme Court of the United States · 1974
- Crown, Cork & Seal Co. v. ParkerSupreme Court of the United States · 1983
- Quinault Allottee Ass'n v. United StatesUnited States Court of Claims · 1972
- Central Wesleyan College v. W.R. Grace & Co.Court of Appeals for the Fourth Circuit · 1993
- United States Shoe Corp. v. United StatesUnited States Court of International Trade · 1995
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Stone Container Corporation, Stone Container International and Stone Container Savannah River Pulp & Paper, Plaintiffs-Cross v. United StatesCourt of Appeals for the Federal Circuit · 2000
- In re Oil Spill by the Oil Rig "Deepwater Horizon"District Court, E.D. Louisiana · 2012
- Nufarm America's, Inc. v. United StatesUnited States Court of International Trade · 2005
- Gilda Industries, Inc. v. United StatesUnited States Court of International Trade · 2004
- Stone Container Corp. v. United StatesUnited States Court of International Trade · 1998
4 more not listed; retrieve them via the Exa API.