FLORIDA SUGAR MARKETING AND TERMINAL ASSOCIATION, INC. v. U.S.

No. 99-1440.

220 F.3d 1331 (2000)

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

United States Court of Appeals, Federal Circuit.

July 28, 2000.


Attorney(s) appearing for the Case

Wesley K. Caine, Stewart and Stewart, of Washington, DC, argued for plaintiff-appellant. With him on the brief were Terence P. Stewart, Lane S. Hurewitz and Patrick J. McDonough.

Todd M. Hughes, Attorney, Commercial Litigation Branch, Civil Division, Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were David W. Ogden, Acting Assistant Attorney General; David M. Cohen, Director; Jeanne E. Davidson, Deputy Director; and Lara Levinson, Attorney. Of counsel on the brief was Richard McManus, Office of the Chief Counsel, United States Customs Service, of Washington, DC.

Before NEWMAN, MICHEL, and GAJARSA, Circuit Judges.


MICHEL, Circuit Judge.

Florida Sugar Marketing and Terminal Association, Inc. ("Florida Sugar") appeals from a decision of the United States Court of International Trade dismissing Florida Sugar's claim for refund of the Harbor Maintenance Tax ("HMT") for failure to state a claim. In this HMT test case, the trial court held that the Export Clause of the United States Constitution, U.S. Const. Art. I, § 9, cl. 5, does not prevent Congress from imposing the HMT...

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