Aker Gulf Marine v. United States

OPINION

RESTANI, Judge.

This matter is before the court on defendant’s motion to dismiss for failure to state a claim and on plaintiffs motion for partial summary judgment. For purposes of the motions, the court accepts as true plaintiffs allegations that it shipped floating, drilling and production platforms from the port of Corpus Christi, Texas, to a location on the Outer Continental Shelf (“OCS”); that the shipping was by way of attachment to a tug boat; and that it paid Harbor Maintenance Tax (“HMT”) on the platforms. See Gould, Inc. v. United States, 935 F.2d 1271, 1274 (Fed.Cir.1991).…