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United States v. United States Shoe Corp.

Docket No.: 97-372
Argued: March 4, 1998
Decided: March 31, 1998

Topics:

26 U.S.C. 4461, Federal Taxation, Federal Taxation, Commerce Clause, Internal Revenue Code, Takings Clause

Petitioner: United States
Respondent: United States Shoe Corp.

Court Below: THE UNITED STATES COURT OF APPEALS FOR THE FEDERAL CIRCUIT
Citation: 114 F.3d 1564
Lower Court Decision
Supreme Court Docket


523 U.S. 360 (1998)
Question:

Does the Harbor Maintenance Tax, as applied to goods loaded at U.S. ports for export, violate the Export Clause?

United States v. United States Shoe Corp.
ORAL ARGUMENT

March 04, 1998

Holding: affirmed
Decision: Decision: 9 votes for United States Shoe Corp., 0 vote(s) against

United States v. United States Shoe Corp.
Case Documents

1Opinion in United States v. United States Shoe Corp.
2Opinion in United States v. United States Shoe Corp.
Additional documents for this case are pending review.