Ford Motor Co. v. United States

Opinion for the court filed by Circuit Judge DYK. Dissenting opinion filed by Circuit Judge O’MALLEY.

DYK, Circuit Judge.

Ford Motor Company (“Ford”) appeals a judgment of the U.S. Court of International Trade (“Trade Court”). The Trade Court granted partial summary judgment in favor of the United States with respect to Ford’s claims for refunds of the Harbor Maintenance Tax allegedly paid on exports before July 1, 1990. Ford Motor Co. v. United States (“Pre-July 1, 1990, Decision ”), No. 06-00217, slip op. at 7 (Ct. Int’l Trade Jan. 27, 2010). The Trade Court also separately granted summary…