Fed. Circ. Denies Chrysler Export Tax Refunds

Law360, New York (January 19, 2010, 7:00 PM EST) -- A federal appeals court on Tuesday upheld a lower court's decision to deny Chrysler Corp. more than $782,000, an amount that the automaker had requested as compensation for money paid on a 1986 export tax that the U.S. Supreme Court later ruled to be unconstitutional.

The U.S. Court of Appeals for the Federal Circuit ruled 2-1 in favor of U.S. Customs and Border Protection, with Circuit Judge Pauline Newman writing a sharply worded dissent.

The Harbor Maintenance Tax, enacted in 1986 by Congress, required exporters, importers...
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