AMMEX, INC. v. U.S.

No. 03-5107.

384 F.3d 1368 (2004)

AMMEX, INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

September 27, 2004.


Attorney(s) appearing for the Case

Craig L. John, Dykema Gossett PLLC, of Bloomfield Hills, MI, argued for plaintiff-appellant. With him on the brief was Mark H. Sutton. Of counsel were Christopher S. Olson, of Bloomfield Hills, MI, and Hardy Vieux, of Washington, DC.

Teresa E. McLaughlin, Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were Eileen J. O'Connor, Assistant Attorney General; and Judith A. Hagley, Attorney.

Stephen J. Marzen, Shearman & Sterling LLP, of Washington, DC, for amicus curiae Ontario Power Generation Inc. Of counsel on the brief was Richard J. Gagnon, Jr.

Before MAYER, Chief Judge, SCHALL and DYK, Circuit Judges.


MAYER, Chief Judge.

Ammex, Inc. ("Ammex") appeals the judgment of the United States Court of Federal Claims, which held that Ammex lacks standing to pursue a claim under either the Export Clause or 26 U.S.C. § 6416(c), Ammex, Inc. v. United States, 52 Fed.Cl. 303 (April 10, 2002) ("Ammex I"), and, after a trial, that Ammex failed to prove that it had not passed-on the tax to its customers as required to...

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