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YAMAHA MOTOR CORP., U.S.A. v. U.S.

Civ. A. No. 91-2125 (CRR).

779 F.Supp. 610 (1991)

YAMAHA MOTOR CORP., U.S.A., et al., Plaintiffs, v. UNITED STATES of America, et al., Defendants.

United States District Court, District of Columbia.

December 19, 1991.

Attorney(s) appearing for the Case

Dennis Meyer, with whom was Thomas Peele on the brief of Baker & McKenzie, Washington, D.C., for plaintiffs.

Stuart D. Gibson, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendants.

MEMORANDUM OPINION

CHARLES R. RICHEY, District Judge.

Plaintiffs Yamaha Motor Corporation, U.S.A., and Yamaha Parts Distributors, Inc., (hereinafter "Yamaha") allege that the Defendants United States of America, the Internal Revenue Service, and various individuals in their official capacities acted arbitrarily, capriciously and in an abuse of discretion by refusing to enter into negotiations with the Japanese government upon the Plaintiffs' invocation of...

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