1. Home
  2. Browse Decisions
  3. F.Supp.2d
  4. 104 F.Supp.2d
  5. 104 F.Supp.2d 106 (2000)
 

CITGO PETROLEUM CORP. v. U.S.

Slip Op. 00-55, Court No. 94-01-00023.

104 F.Supp.2d 106 (2000)

CITGO PETROLEUM CORPORATION, Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

May 18, 2000.

Attorney(s) appearing for the Case

Dennis T. Snyder, P.A. (Dennis T. Snyder), Miami, FL, for Plaintiff.

David W. Ogden, Acting Assistant Attorney General, David M. Cohen, Director, Commercial Litigation Branch, Civil Division, United States Department of Justice (Lara Levinson and Jeffrey A. Belkin), Richard McManus Office of the Chief Counsel, United States Customs Service, of counsel, Washington, DC, for Defendant.

OPINION

RESTANI, Judge.

This matter challenging the imposition of the Harbor Maintenance Tax ("HMT") upon aircraft fuel withdrawn from a bonded warehouse for use in international flight is before the court on Cross Motions for Summary Judgment, pursuant to USCIT Rule 56. The court finds that the fuel cargo at issue is exempt from the tax.

FACTS

Plaintiff, Citgo Petroleum Corporation, is a domestic corporation that imports...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases