SWISHER INTERN., INC. v. U.S.

Slip Op. 98-153. Court No. 95-03-00322.

27 F.Supp.2d 234 (1998)

SWISHER INTERNATIONAL, INC., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

November 6, 1998.


Attorney(s) appearing for the Case

McKenna & Cuneo, L.L.P. (Peter Buck Feller, Joseph F. Dennin, and Daniel G. Jarcho), for plaintiff.

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), Richard McManus Office of the Chief Counsel, United States Customs Service, of counsel, for defendant.

Neville, Peterson & Williams (John M. Peterson, George W. Thompson, Lawrence J. Bogard, and Michael K. Tomenga), for amici curiae Totes-Isotoner, Inc., et al.


OPINION

RESTANI, Judge:

This action seeking recovery of Harbor Maintenance Taxes (HMT) pursuant to 28 U.S.C. § 1581(a) (1994) (jurisdiction over denial of protest by Customs Service) is before the court on cross motions for summary judgment.

Facts

Swisher International, Inc. paid HMT on a quarterly basis from the fourth quarter of 1990 through the second quarter of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases