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GULF COAST MARITIME SUPPLY, INC. v. U.S.

No. 16-5350.

867 F.3d 123 (2017)

GULF COAST MARITIME SUPPLY, INC., Appellant v. UNITED STATES of America, et al., Appellees.

United States Court of Appeals, District of Columbia Circuit.

Decided August 11, 2017.

Attorney(s) appearing for the Case

John M. Peterson argued the cause for appellant. With him on the briefs were Michael K. Tomenga and Peter J. Bogard .

Jennifer M. Rubin , Attorney, U.S. Department of Justice, argued the cause for appellees. With her on the brief was Jonathan S. Cohen , Attorney.

Concurring opinion as to Part IV filed by Circuit Judge Brown.

This case involves subjects often associated with controversy and temptation: alcohol, tobacco, and taxes. But the case turns on some fairly straightforward issues of statutory interpretation, not sin.

Gulf Coast Maritime Supply, Inc. ("Gulf Coast") had a tobacco export warehouse permit (the "tobacco permit"), and separate permits to...

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