Legal Opinion
Princess Cruises, Inc. v. United States
Court of Appeals for the Federal Circuit
Decided February 8, 2005No. 2003-1330PublishedCited by 61 opinions
1Opinion of the Court
MICHEL, Chief Judge.
Princess Cruises, Inc. (“Princess”) appeals from the final judgment of the Court of International Trade (“trial court”). The appeal was submitted for our decision after oral argument on October 4, 2004. We affirm the trial court’s determination that liability for Harbor Maintenance Tax (“HMT”) payments on cruises occurring prior to January 27, 1993, which used HMT-covered ports only for layover stops (“layover-only HMT liability”), is barred by the retroactivity doctrine. We also affirm the trial court’s award of prejudgment interest to the government because the…
2Cases cited21 opinions
- Landgraf v. USI Film ProductsSupreme Court of the United States · 1994
- Bowen v. Georgetown University HospitalSupreme Court of the United States · 1988
- Precision Instrument Manufacturing Co. v. Automotive Maintenance MacHinery Co.Supreme Court of the United States · 1945
- Gould v. GouldSupreme Court of the United States · 1917
- West Virginia v. United StatesSupreme Court of the United States · 1987
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3Cited by61 opinions
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- Pei-Herng Hor v. Ching-Wu "Paul" ChuCourt of Appeals for the Federal Circuit · 2012
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