Legal Opinion
Swisher International, Inc. v. United States
United States Court of International Trade
Decided December 11, 2001No. SLIP OP. 01-144; 95-03-00322, 98-07-02438PublishedCited by 6 opinions
1Opinion of the Court
OPINION
RESTANI, Judge.
This action is before the court on cross-motions for summary judgment pursuant to USCIT R. 56. The sole issue is whether plaintiffs are entitled to prejudgment interest on fees paid under the export provision of the Harbor Maintenance Tax (“HMT”).
Jurisdiction
This court has jurisdiction pursuant to 28 U.S.C. § 1581(a) for claims based on protest of refund denials. See Swisher Int’l, Inc. v. United States, 205 F.3d 1358, 1364 (Fed.Cir.2000), cert. denied, 531 U.S. 1036, 121 S.Ct. 624, 148 L.Ed.2d 533 (2000). The court has jurisdiction under 28 U.S.C. 1581(i) for claims not…
2Cases cited49 opinions
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- Kaiser Aetna v. United StatesSupreme Court of the United States · 1979
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3Cited by6 opinions
- Home Builders Ass'n of Greater Des Moines v. City of West Des MoinesSupreme Court of Iowa · 2002
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- Murphy v. RossowNorth Dakota Supreme Court · 2010
- Arbon Steel & Service Co., Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2003
- Andalex Resources, Inc. v. United StatesUnited States Court of Federal Claims · 2002
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