Date: Wed, 31 Dec 1997 21:03:45 GMT Server: ApacheSSL-1.2.4/0.8.1 Last-Modified: Tue, 17 Jun 1997 00:08:04 GMT ETag: "4fdb9-5ec-33a5d564" Content-Length: 1516 Accept-Ranges: bytes Connection: close Content-Type: text/html
On June 3, 1997 the Court of Appeals for the Federal Circuit (CAFC) issued its opinion in U.S. Shoe v. United States. The CAFC affirmed, by a 4-1 vote, the Court of International Trade's opinion declaring the Harbor Maintenance Fee on exports unconstitutional.
It is likely the United States will seek review of this decision by the Supreme Court. Any refunds, therefore, are unlikely to occur for many more months.
To download the CAFC's opinion, click here.
For an analysis of the decision click here.
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If you have any questions regarding this decision, or if you would like a copy of the opinion, please do not hesitate to contact us.
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