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AMOCO OIL CO. v. U.S.

Slip Op. 99-91. Court No. 95-07-00971.

63 F.Supp.2d 1332 (1999)

AMOCO OIL COMPANY, Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

September 1, 1999.

Attorney(s) appearing for the Case

Barnes, Richardson, & Colburn (Robert E. Burke, Lawrence M. Friedman, Christopher E. Pey, Melissa Miller, Aaron Gothelf, Chicago, IL) for plaintiffs.

David W. Ogden, Acting Assistant Attorney General, David M. Cohen, Director, Commercial Litigation Branch, Civil Division, United States Department of Justice (Jeanne E. Davidson, Todd M. Hughes and Lara Levinson), Richard McManus, Office of the Chief Counsel, United States Customs Service, Washington, DC, of counsel, for defendant.

OPINION

RESTANI, Judge.

This matter is before the court on Defendant's Motion to Dismiss for Failure to State a Claim Upon Which Relief Can Be Granted pursuant to USCIT R. 12(b)(5). In this action, Plaintiff challenges the constitutionality of the Harbor Maintenance Tax ("HMT"), established by 26 U.S.C. §§ 4461, 4462 (1994), on its imports into the United States.

I. JURISDICTION

This court has jurisdiction pursuant to 28 U.S.C...

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