# Amicus Curiae Brief — United States v. United States Shoe Corp.

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URL: https://www.frixlaw.com/law-library/documents/brief%3Amicro_IA40385014_0118%3A16

## Record

- **Collection:** Supreme Court brief
- **Document type:** Amicus Curiae Brief
- **Published:** January 1, 1998
- **Citation:** 523 U.S. 360

## Text

QUESTION PRESENTED

Whether application of the Harbor Maintenance Tax
(26 U.S.C. §4461) to goods loaded for export at ports of the
United States violates the Export Clause of the United States
Constitution?

TABLE OF CONTENTS

Supplemental Statement of Statutory

Harbor Maintenance Trust Fund Unaudited Final
Income Statement (through 9/30/97) ........

TABLE OF AUTHORITIES

Cases Page
Alamo Rent-A-Car v. Sarasota-

Manatee Airport Auth.,

906 F.2d 516 (llth Cir. 1990) .............. 19

Diginet, Inc. V. Western Union ATS, Inc.,
958 F.2d 1388 (7th Cir.1992) .............4.. 13

Evansville-Vanderbaugh Airport Authority
Dist. v. Delta Airlines,

Ce ft ec 14,15,16

Fairbank v. United States,

EEE ee 14,17

Massachusetts v. United States,

4, 11,12,14,15,16,18,21

Moon v. Freeman,

379 F.2d 382 (9th Cir. 1967) ............... 13

National R. Passenger Corp. v.

City of New York,

695 F.Supp. 1570 (S.D.N.Y. 1988),

aff'd, 882 F.2d 710 (2d Cir. 1989)............ 21

United States v. City of Columbia,

914 F.2d 151 (8th Cir. 1990) ............... 11
- iii -

United States v. City of Huntington,
991 F.2d 71 (4th Cir. 1993),

cert. denied, 114 S.Ct. 1048 (1994) ........... 10

United States v. International Bus.
Mach. Corp., 517 U.S. 843,

Tf eC a ae eee 14,15,16
United States Shoes Corp., v. United States,

114 F.3d 1564 (Fed. Cir. 1997) ............. 12
United States v. Sperry Corp.,

Sy es SE co's sc 6k c OH. 18,19
United States Constitution Page
Commerce Clause, U.S. Const. Art. I,

By Gar ccacdsiccisn tee een. fieiete 15

Export Clause, U.S. Const. Art. I,

DU ceavteteaenanbaabencue 8,11,14,16,18

Statutes Page
DO Ue UD cc ek ocedeediivewae 9,11,18

SPE “edecdiaseamine 9,11,16,17,19,20

fF! =—5x ee ee ae ee 17

Water Resources Development Act of 1986
Pub. L. N. 99-662, (Nov 17, 1986)........... 9,20

Regulations Page
PEPE. BET wo cccclesdvcccctecdesds 9,11
Miscellaneous Page
Budget of the U.S. Government for

er Be « oS'S 6b 0 6 UC oc HS 'e' 10,12,13,14,21,22
Budget of the U.S. Government for

Pt. i. 66 Heine ebaebeeseseeeeees 14
Corps of Engineers Briefing Book and

Fact Sheets on the HMT and Fund at |
ere 20
Department of Treasury HMT Unaudited

Final Income Statement (through 9/30/97) 13, 21
Army Corps of Engineers Estimated Receipts

of Harbor Maintenance Fee from Cargo

Transporting Major Ports (1992) .......------ 20
H.R. Rep. No. 91-601, 91st Cong.,
"lA 11
H.R. Rep. No. 228, 99th Cong.,

ist Sess., (1985), reprinted in

EE EE nec cccceecececes 4
H.R. Rep. No. 251(1ID), 99th Cong.,

) « ee 14

-V-

S. Rep. No. 126, 99th Cong.,
2d Sess. (1986), reprinted in 1986
a ee ee ee 9,20

S. Conf. Rep. No. 228, 99th Cong.,
2d Sess., reprinted in 1986
Se ee ce go iccuiceee cn 9,10

Third Annual Rept. to Cong. on the HMT and
Fund for Fiscal Year 1994............. 13,17,18

3u the Supreme Court
of the United States

OCTOBER TERM, 1997

No. 97-372

UNITED STATES OF AMERICA, Petitioner,
v.

UNITED STATES SHOE CORPORATION, Respondent.

On Writ of Certiorari to the United States
Court of Appeals for the Federal Circuit

BRIEF OF AMICI CURIAE ALUMINUM
COMPANY OF AMERICA, ALCOA INTERNATIONAL,
S.A., ALCOA INTER-AMERICA, INC., ALCOA
MEMORY PRODUCTS, INC., H-C INDUSTRIES, INC.
AND THE STOLLE CORPORATION
IN SUPPORT OF RESPONDENT

SUPPLEMENTAL STATEMENT OF STATUTORY
PROVISIONS INVOLVED

The parties exclude several relevant sections of 26
U.S.C. §4462 from their statement of the constitutional and

(a)(4) Commercial vessel. -

(A) In general. - The term “commercial vessel”
means any vessel used -

a in transporting cargo by water for
compensation or hire, or

_ i) _ in transporting cargo by water in the
business of the owner, lessee, or operator of the
vessel.

***

(b) Special rules for Alaska, Hawaii, and
possessions. -

(1) Im general. - No tax shall be imposed under
section 4461(a) with respect to -

(A) cargo loaded on a vessel in a port in
the United States mainland for transportation to
Alaska, Hawaii, or any possession of the United
States for ultimate use or consumption in Alaska,
Hawaii, or any possession of the United States,

_(B) cargo loaded on a vessel in Alaska,
Hawaii, or any possession of the United States for
transportation to the United States mainland, Alaska,
Hawaii, or such a possession for ultimate use or
consumption in the United States mainland, Alaska,

Hawaii, or such a possession,

(C) the unloading of cargo described in
subparagraph (A) or (B) in Alaska, Hawaii, or any

-2-

possession of the United States, or in the United
States mainland, respectively, or

(D) cargo loaded on a vessel in Alaska,
Hawaii, or a possession of the United States and
unloaded in the State or possession in which loaded,
or passengers transported on United States flag
vessels operating solely within the State waters of
Alaska or Hawaii and adjacent international waters.

(2) Cargo does not include crude oil with
respect to Alaska.- For purposes of this subsection, the term
“cargo” does not include crude oil with respect to Alaska.

(3) United States mainlaad. - For purposes of
this subsection, the term “United States mainland” means the
continental United States (not including Alaska).

(c) Coordination of tax where transportation subject
to tax imposed by section 4042. - No tax shall be imposed
under this subchapter with respect to the loading or
unloading of any cargo on or from a vessel if any fuel of
such vessel has been (or will be) subject to the tax imposed
by section 4042 (relating to tax on fue! used in commercial
transportation on inland waterways).
(d) Nonapplicability of tax to certain cargo. -

(1) Im general. - Subject to paragraph (2), the tax
imposed by section 4461(a) shall not apply to bonded

commercial cargo entering the United States for
transportation and direct exportation to a foreign country.

(2) Imposition of charges. - Paragraph (1) shall
not apply to any cargo exported to Canada or Mexico -

ofie

(A) during the period -

(i) after the date on which the
Secretary determines that the Government of
Canada or Mexico (as the case may be) has
imposed a substantially equivalent tax, fee, or
charge on commercial vessels or commercial
cargo utilizing ports of such country, and

(ii) subject to subparagraph (B),
before the date on which the Secretary

determines that such tax, fee, charge has been
discontinued by such country, and

(B) with respect to a particular United
States port (or to any transaction or class of
transactions at any such port) to the extent that the
study made pursuant to section 1407(a) of the Water
Resources Development Act of 1986 (or a review
snes PURER CO ceutten SAUTE 2t 2
Tewec Fund ™
20806)
he ef 09/30/97
2,723.33
s 2.723.332

| 1.167.296, 000.00

(85, 052,226.56)
* 2.342. 236. 773.44
ed
$ 2, 122, 242, 486.76
oe
$ 072, 074, 099.45
343. 167,389.33

eee Se SSS OSE HO CT Cee ee

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Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/brief%3Amicro_IA40385014_0118%3A16. Public record. Not legal advice.