United States Federal Circuit

While the export provision of the Harbor Maintenance Tax, 4461(c)(1)(A), is unconstitutional, it is severable from the remainder of the statute, so plaintiff must continue to pay the tax.

Appellate Information

• Decided 12/14/2000
• Published 12/14/2000

Judges

• LOURIE, Circuit Judge., Before:  MAYER, Chief Judge, NEWMAN and LOURIE, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Lawrence M. Friedman,Barnes, Richardson & Colburn, Chicago, Illinois, for plaintiff-appellant.   With him on the brief were Robert E. Burke, and Robert F. Seely., Robert B. Silverman, Grunfeld, Desiderio, Lebowitz & Silverman, LLP, New York City, for amicus curiae.   Of counsel was Michael T. Cone.


• For Appellees:
  
• Todd M. Hughes, Assistant Director, Commercial Litigation Branch, Civil Division, Department of Justice, Washington, DC, for defendant-appellee.   With him on the brief were David W. Ogden, Assistant Attorney General, and David M. Cohen, Director.   Of counsel on the brief was Richard McManus, Attorney, Office of the Chief Counsel, U.S. Customs Service, Washington, DC. Of counsel were Lara Levinson, Attorney, and Jeanne E. Davidson, Deputy Director, Commercial Litigation Branch, Washington, DC.