Legal Opinion
Amoco Oil Company v. United States
Court of Appeals for the Federal Circuit
Decided December 14, 2000No. 00-1122PublishedCited by 36 opinions
1Opinion of the Court
LOURIE, Circuit Judge.
Amoco Oil Company appeals from the decision of the United States Court of International Trade granting the government’s motion to dismiss for failure to state a claim upon which relief can be granted. Amoco Oil Co. v. United States, 63 F.Supp.2d 1332 (Ct. Int’l Trade 1999). Because the Court of International Trade did not err in concluding that the unconstitutional export provision of the Harbor Maintenance Tax (“the HMT”), codified at 26 U.S.C. § 4461 (1994), is severable from the remainder of the HMT, we affirm.
BACKGROUND
The HMT, contained in Title XIV of the Water…
2Cases cited9 opinions
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3Cited by36 opinions
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