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FORD MOTOR CO. v. U.S.

No. 2011-1224.

676 F.3d 1054 (2012)

FORD MOTOR COMPANY, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

April 16, 2012.

Attorney(s) appearing for the Case

Gregory G. Garre , Latham & Watkins, LLP, of Washington, DC, argued for the plaintiff-appellant. On the brief were Bruce J. Casino , Howard R. Rubin , Robert T. Smith and Jennifer T. Karlin , Katten Muchin Rosenman LLP, of Washington, DC. Of counsel was Paulsen King Vandevert , Ford Motor Company, of Dearborn, Michigan.

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 DYK. Dissenting opinion filed by Circuit Judge O'MALLEY.

Dyk, Circuit Judge.

Ford Motor Company ("Ford") appeals a judgment of the U.S. Court of International Trade ("Trade Court"). The Trade Court granted partial summary judgment in favor of the United States with respect to Ford's claims for refunds of the Harbor Maintenance Tax allegedly paid on exports before July 1, 1990. Ford Motor Co. v. United States ("Pre-July 1, 1990, Decision"), No. 06-00217, slip op. at 7 (Ct. Int'l Trade Jan. 27, 2010). The Trade...

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