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FLORIDA SUGAR MARKETING AND TERMINAL ASS'N v. U.S.

Slip Op. 99-28. Court No. 98-05-01303.

40 F.Supp.2d 479 (1999)

FLORIDA SUGAR MARKETING AND TERMINAL ASSOCIATION, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

March 23, 1999.

Attorney(s) appearing for the Case

Stewart and Stewart (Terence P. Stewart, Wesley K. Caine and Patrick J. McDonough), for Plaintiff.

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

OPINION

RESTANI, Judge.

This matter is before the court on cross-motions for summary judgment. In this action plaintiff seeks to have declared unconstitutional the Harbor Maintenance Tax (HMT) established by 26 U.S.C. §§ 4461, 4462 (1994), as applied to interstate shipments.

Between January 27, 1995 and February 20, 1998, plaintiff Florida Sugar Marketing and Terminal Association, Inc., paid this ad valorem tax on shipments...

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