United States Federal Circuit

In an import taxation case, plaintiff's appeal of the US Court of Federal Claims' judgment, which held that plaintiff lacked standing to pursue a claim under either the Export Clause or 26 U.S.C. section 6416(c), is dismissed on grounds of collateral estoppel since the Sixth Circuit already decided the precise issues involved in plaintiff's appeal.

Appellate Information

• Decided 09/27/2004
• Published 09/27/2004

Judges

• MAYER, Chief Judge., Before MAYER, Chief Judge, SCHALL and DYK, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Craig L. John, Dykema Gossett PLLC, of Bloomfield Hills, MI, argued for plaintiff-appellant.   With him on the brief was Mark H. Sutton.   Of counsel were Christopher S. Olson, of Bloomfield Hills, MI, and Hardy Vieux, of Washington, DC., Stephen J. Marzen, Shearman & Sterling LLP, of Washington, DC, for amicus curiae Ontario Power Generation Inc. Of counsel on the brief was Richard J. Gagnon, Jr.


• For Appellees:
  
• Teresa E. McLaughlin, Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee.   With her on the brief were Eileen J. O'Connor, Assistant Attorney General;  and Judith A. Hagley, Attorney.