U.S. v. United States Shoe Corp., (U.S. Supreme Court Opinion, 1998)

U.S. v. United States Shoe Corp., (U.S. Supreme Court Opinion, 1998)

September 29, 2016  | ENO CENTER FOR TRANSPORTATION

Unanimous opinion of the U.S. Supreme Court delivered March 31, 1998 declaring that the Harbor Maintenance Tax is indeed a tax and not a user fee and is thus unconstitutional when applied to exports.

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