United States Federal Circuit

Payment of interest on a refund of the Harbor Maintenance Tax is not mandated by statute or the Takings and Export Clauses of the Constitution.

Appellate Information

• Decided 07/23/2002
• Published 07/23/2002

Judges

• MAYER, Chief Judge., Before MAYER, Chief Judge, RADER and BRYSON, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• John J. Galvin, Galvin & Mlawski, of New York, New York, for amicus curiae Arbon Steel & Service Co., John M. Peterson, Neville Peterson LLP, of New York, New York, for amici curiae Totes Isotoner, Inc., et al.   With him on the brief were George W. Thompson, Michael K. Tomenga, and Maria E. Celis., Barry E. Cohen, Crowell & Moring LLP, of Washington, DC, for amicus curiae E.I. Du Pont de Nemours & Co.


• For Appellees:
  
• James S. O'Kelly,Barnes, Richardson & Colburn, of New York, New York, argued for plaintiff-appellee.   With him on the brief were Harvey A. Isaacs and Robert T. Stack, Tompkins & Davidson, LLP, of New York, New York. Of counsel on the brief were Alan Goggins and Kevin J. Sullivan, Barnes, Richardson & Colburn., Jeffrey A. Belkin, Trial Attorney, Commercial Litigation Branch, Civil Division, Department of Justice, of Washington, DC, argued for defendant-appellant.   With him on the brief were Robert D. McCallum, Jr., Assistant Attorney General;  David M. Cohen, Director;  Jeanne E. Davidson, Deputy Director;  and Todd M. Hughes, Assistant Director.   Of counsel on the brief was Richard McManus, Office of the Chief Counsel, United States Customs Service, of Washington, DC. Of counsel was Lara Levinson, Attorney, Commercial Litigation Branch, Civil Division, Department of Justice, of Washington, DC.