AMMEX, INC. v. U.S.

No. 02-2375.

367 F.3d 530 (2004)

AMMEX, INC., Plaintiff-Appellant, v. UNITED STATES of America; Internal Revenue Service, Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: May 6, 2004.


Attorney(s) appearing for the Case

Joseph W. Koegel, Jr., Washington, DC, Mark H. Sutton (briefed), Craig L. John (argued and briefed), Christopher S. Olsen (briefed), Dykema Gossett, Bloomfield Hills, MI, for Plaintiff-Appellant.

Stephen T. Lyons, U.S. Dept. of Justice Tax Div., Washington, DC, Teresa E. McLaughlin (argued and briefed), U.S. Department of Justice Appellate Section Tax Div., Washington, DC, Judith A. Hagley (argued), U.S. Department of Justice, Tax Division, Washington, DC, for Defendant-Appellees.

Before MERRITT and DAUGHTREY, Circuit Judges; HOOD, District Judge.


OPINION

HOOD, District Judge.

Plaintiff-Appellant, Ammex, Inc. ("Ammex") sued the United States to recover motor fuel excise taxes allegedly collected in violation of, inter alia, the Export Clause of the United States Constitution. Ammex now appeals the district court's order granting Defendants-Appellees' motion for summary judgment on the basis of lack of standing. For the reasons set forth below...

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