Legal Opinion
Shell Oil Co. v. United States
United States Court of International Trade
Decided June 20, 2011No. Slip Op. 11-70; Court 08-00109PublishedCited by 6 opinions
1Opinion of the Court
OPINION
RIDGWAY, Judge:
In this action, Plaintiff Shell Oil Company contests the U.S. Customs Service’s denial of protests filed by Shell seeking drawback (refund) of certain taxes and fees. See Memorandum in Support of Plaintiffs Motion for Summary Judgment (“Pl. Brief’) at 4-5. 1 Distilled to its essence, the issue presented is the timeliness of Shell’s requests for such drawback. See Defendant’s Response to Plaintiffs Motion for Summary Judgment (“Def. Brief’) at 1, 5, 8.
The relevant facts are relatively straightforward and not in dispute. The action involves seven claims and one partial…
2Cases cited19 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Reiter v. CooperSupreme Court of the United States · 1993
- Dodd v. United StatesSupreme Court of the United States · 2005
- Bay Area Laundry & Dry Cleaning Pension Trust Fund v. Ferbar Corp. of California, Inc.Supreme Court of the United States · 1997
- United States v. Clintwood Elkhorn Mining Co.Supreme Court of the United States · 2008
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3Cited by6 opinions
- Shell Oil Co. v. United StatesCourt of Appeals for the Federal Circuit · 2012
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