Elkem Metals Company v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding that because an amount was properly excluded from constructed value, the issue of whether the party correctly reported that amount was moot and need not be decided
• reading a statute literally without imposing additional restrictions on an agency not found in the statute
• reading a statute literally without imposing additional restrictions on an agency not found in the statute
• “[I]t is entirely appropriate for Commerce to make an individual determination as to whether and to what extent [a value-added tax] is, given the circumstances of a particular country and company, a cost.”

Source: CourtListener parenthetical corpus (CC0).