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CHRYSLER CORP. v. U.S.

No. 2009-1267.

592 F.3d 1330 (2010)

CHRYSLER CORPORATION, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

January 19, 2010.

Attorney(s) appearing for the Case

Alan Goggins, Barnes, Richardson & Colburn, of New York, NY, argued for plaintiff-appellant. With him on the brief were Eric W. Lander; and Lawrence M. Friedman, of Chicago, IL.

Tara K. Hogan, Trial Attorney, Commercial Litigation Branch, Civil Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were Tony West, Assistant Attorney General, Jeanne E. Davidson, Director, and Todd M. Hughes, Deputy Director.

Opinion for the court filed by Circuit Judge LOURIE, in which Circuit Judge BRYSON joins. Dissenting opinion filed by Circuit Judge NEWMAN.

LOURIE, Circuit Judge.

Chrysler Corporation ("Chrysler") appeals from the summary judgment ruling of the United States Court of International Trade ("the trade court") upholding the denial by United States Customs and Border Protection ("Customs") of a refund on the Harbor Maintenance Tax allegedly paid on exports before July 1, 1990. Chrysler Corp. v. United States, 601 F.Supp.2d 1347

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