BAXTER HEALTHCARE CORP. v. U.S.

Slip Op. 96-72. Court Nos. 94-10-00650, 94-11-00682.

925 F.Supp. 794 (1996)

BAXTER HEALTHCARE CORP., et al., Plaintiffs, v. The UNITED STATES, Defendant. MONDIAL INTERNATIONAL CORP., et al., Plaintiffs, v. The UNITED STATES, Defendant.

United States Court of International Trade.

May 7, 1996.


Attorney(s) appearing for the Case

Katten, Muchin & Zavis (Mark S. Zolno, Kirk T. Hartley and Michael E. Roll), Chicago, IL, for plaintiffs Baxter Healthcare Corporation and Nestle, U.S.A., Inc.

Lynn S. Baker, Chicago, IL, for plaintiff The Nutrasweet Company.

Grunfeld, Desiderio, Lebowitz & Silverman (Steven P. Florsheim and Erik D. Smithweiss), New York City, for plaintiff Mondial International Corporation.

Frank W. Hunger, Assistant Attorney General, David M. Cohen, Director, Commercial Litigation Branch, Civil Division, United States Department of Justice (Jeanne E. Davidson and Todd M. Hughes), Richard McManus, Office of the Chief Counsel, United States Customs Service, of counsel, Washington, DC, for defendant.

The following filed briefs on behalf of interested parties:

Baker & McKenzie (Kevin M. O'Brien and Teresa A. Gleason), Washington, DC, for Minnesota Mining and Manufacturing Company.

Burlingham Underwood L.L.P. (Robert J. Zapf), New York City, for Brunswick Corp., et al.

Donelan, Cleary, Wood & Maser, P.C. (Nicholas J. DiMichael and Paul A. Lenzini), Washington, DC, for Nabisco, Inc., et al.

Condon & Forsyth (Timothy J. Lynes, David G. Schryver and Thomas J. Whalen), Washington, DC, for Eaton Corporation, et al.

Coudert Brothers (Steven H. Becker, Charles H. Critchlow and Claire R. Kelly), New York City, for Texaco Refining and Marketing Inc., et al.

Rode & Qualey (Patrick D. Gill, John S. Rode, Michael S. O'Rourke and R. Brian Burke), New York City, for General Chemical Corporation, et al.


OPINION

RESTANI, Judge:

Before the court are plaintiffs' motions for class certification.1 The plaintiff class would comprise all persons who have paid harbor maintenance taxes under 26 U.S.C. § 4461 (1988 & Supp. V 1993) (the "Act") in connection with exportation of commercial cargo.2

BACKGROUND

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