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

No. 99-1277.

205 F.3d 1358 (2000)

SWISHER INTERNATIONAL, INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee,

United States Court of Appeals, Federal Circuit.

Rehearing and Suggestion for Rehearing Denied May 22, 2000.


Attorney(s) appearing for the Case

Daniel G. Jarcho, McKenna & Cuneo, L.L.P., of Washington, DC, argued for plaintiff-appellant. With him on the brief were Peter Buck Feller, Joseph F. Dennin, Michael J. Haungs, and Myron P. Barlow.

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.

John M. Peterson, Neville, Peterson & Williams, of New York, New York, for amici curiae, Totes-Isotoner, Inc., et al. With him on the brief were George W. Thompson, and Curtis Walter Knauss.

Erik D. Smithweiss, Grunfeld, Desiderio, Lebowitz & Silverman, LLP, of New York, New York, for amicus curiae B.P. Oil Supply Company. With him on the brief was Robert B. Silverman.

Before NEWMAN, MICHEL, and PLAGER, Circuit Judges.


Rehearing and Suggestion for Rehearing En Banc Denied May 22, 2000.

MICHEL, Circuit Judge.

Swisher International, Inc. ("Swisher") appeals from a summary judgment for the government by the United States Court of International Trade, dismissing some of its claims for a refund of the unconstitutional Harbor Maintenance Tax ("HMT") as time barred. See Swisher Int'l, Inc. v. United States,

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