THOMSON MULTIMEDIA INC. v. U.S.

Nos. 03-1044, 03-1137.

340 F.3d 1355 (2003)

THOMSON MULTIMEDIA INC. (now known as Thomson Inc.), Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee. CF Industries, Inc., Plaintiff-Appellant, v. United States, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

Decided: August 18, 2003.


Attorney(s) appearing for the Case

J. Kevin Horgan, DeKieffer & Horgan, of Washington, DC, argued for plaintiff-appellant in 03-1044. Of counsel on the brief were Robert B. Silverman, Grunfeld, Desiderio, Lebowitz, Silverman and Klestadt LLP, of New York, New York; and Michael T. Cone, Coudert Brothers LLP, of New York, New York. Of counsel on the brief was Richard K. McManus, Senior Attorney, Office of Chief counsel, Bureau of Customs and Border Patrol, of Washington, DC.

Daniel G. Jarcho, McKenna Long & Aldridge LLP, of Washington, DC, argued for plaintiff-appellant in appeal 03-1137. With him on the brief was Peter Buck Feller.

Jonathan S. Lawlor, Trial Attorney, Commercial Litigation Branch, Civil Division, Department of Justice, of Washington, DC, argued for defendant-appellee in appeals 03-1044 and 03-1137. With him on the briefs were David M. Cohen, Director; Jeanne E. Davidson, Deputy Director; and Todd M. Hughes, Assistant Director. Of counsel on the briefs was Richard K. McManus, Senior Attorney, Office of Chief Counsel, Bureau of Customs and Border Patrol, of Washington, DC.

Before NEWMAN, MICHEL, and RADER,


MICHEL, Circuit Judge.

Plaintiff-appellant Thomson Multimedia Inc. ("Thomson") appeals from the United States Court of International Trade's grant of summary judgment in favor of the United States. Thomson Multimedia Inc. v. United States, 219 F.Supp.2d 1322 (Ct. Int'l Trade 2002). The court granted summary judgment because it held that the Harbor Maintenance Tax (...

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