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STONE CONTAINER CORP. v. U.S.

Slip Op. 98-143. Court No. 96-10-02366.

27 F.Supp.2d 195 (1998)

STONE CONTAINER CORPORATION, Stone Container International, and Stone Container Savannah River Pulp And Paper, Plaintiffs, v. The UNITED STATES, Defendant.

United States Court of International Trade.

October 5, 1998.

Attorney(s) appearing for the Case

Katten Muchin & Zavis (Mark S. Zolno, Kirk T. Hartley, Michael E. Roll, David M. Dunbar and James L. Sawyer) for plaintiffs.

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

OPINION

RESTANI, Judge:

This matter is before the court on cross motions for summary judgment. The only issue in dispute is the applicable limitations period for the recovery of Harbor Maintenance Taxes (HMT) from defendant.

The Supreme Court has ruled that suit is to be brought here under 28 U.S.C. § 1581(i) (1994), United States v. United States Shoe Corp., ___ U.S. ___, ___, n. 3, 118 S.Ct. 1290, 1294, n. 3, 140 L.Ed.2d 453...

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