Legal Opinion
United States Shoe Corporation v. United States
Court of Appeals for the Federal Circuit
Decided July 23, 2002No. 98-1574PublishedCited by 46 opinions
1Opinion of the Court
MAYER, Chief Judge.
The United States appeals the judgment of the Court of International Trade granting United States Shoe Corporation’s motion for payment of interest on its refund of the Harbor Maintenance Tax. United States Shoe Corp. v. United States, 1998 WL 358950, 20 I.T.R.D. (BNA) 1703 (Ct. Int’l Trade 1998). Because the payment of interest is not mandated by statute or the Constitution, we reverse.
Background
The Harbor Maintenance Tax was enacted by Congress as part of the Water Resources Development Act of 1986. 26 U.S.C. §§ 4461-4462 (2000). It levied a 0.125 percent ad valorem tax…
2Cases cited29 opinions
- Moore v. City of East ClevelandSupreme Court of the United States · 1977
- Library of Congress v. ShawSupreme Court of the United States · 1986
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Eastern Enterprises v. ApfelSupreme Court of the United States · 1998
- Monongahela Navigation Co. v. United StatesSupreme Court of the United States · 1893
24 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- Richard Leider v. United States, United States Treasury Department, and Paul H. O'neill, Secretary of the TreasuryCourt of Appeals for the Federal Circuit · 2002
- SKF USA, Inc. v. United States Customs & Border ProtectionCourt of Appeals for the Federal Circuit · 2009
- Russell v. United StatesUnited States Court of Federal Claims · 2007
- Fry v. United StatesUnited States Court of Federal Claims · 2006
- Texas State Bank v. United StatesCourt of Appeals for the Federal Circuit · 2005
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