United States Federal Circuit

Plaintiff-cruise ship operator is not liable for Harbor Maintenance Tax payments based on passengers' boarding or disembarking during layover stops in the course of cruises.

Appellate Information

• Decided 04/12/2005
• Published 04/12/2005

Judges

• Before MICHEL, Chief Judge,NEWMAN, and BRYSON, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Robert P. Parker, Paul, Weiss, Rifkind, Wharton & Garrison LLP, of Washington, DC, argued for plaintiffs-appellants.   With him on the brief was John H. Longwell.


• For Appellees:
  
• Todd M. Hughes, Assistant Director, Commercial Litigation Branch, Civil Division, United States Department of Justice, of Washington, DC, argued for defendant-cross appellant.   With him on the brief were Peter D. Keisler, Assistant Attorney General, and David M. Cohen, Director.   Of counsel on the brief was Richard McManus, Senior Attorney, Office of the Chief Counsel, United States Bureau of Customs and Border Protection, of Washington, DC.