United States Sixth Circuit

Duty-free store seeking refund of excise taxes paid on dispensed motor fuel lacks standing to bring an Export Clause claim; the tax was not assessed against plaintiff, but against plaintiff's suppliers. Sales to motorists were not "for export" within the meaning of 26 U.S.C. section 6421(c).

Appellate Information

• Decided 05/06/2004
• Published 05/06/2004

Judges

• Before MERRITT and DAUGHTREY, Circuit Judges;  HOOD, District Judge.

Court

• United States Sixth Circuit

Counsel

• For Appellant:
  
• Joseph W. Koegel, Jr., Washington, DC, Mark H. Sutton (briefed), Craig L. John (argued and briefed), Christopher S. Olsen (briefed), Dykema Gossett, Bloomfield Hills, MI, for Plaintiff-Appellant.


• For Appellees:
  
• Stephen T. Lyons, U.S. Dept. of Justice Tax Div., Washington, DC, Teresa E. McLaughlin (argued and briefed), U.S. Department of Justice Appellate Section Tax Div., Washington, DC, Judith A. Hagley (argued), U.S. Department of Justice, Tax Division, Washington, DC, for Defendant-Appellees.