United States Shoe Corporation 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.

• holding that a statute requiring the payment of Harbor Maintenance Tax on exported merchandise violated the Export Clause, but was not a taking
• holding that no prejudgment interest was due plaintiff on illegal exaction of an unconstitutional tax without a statute expressly providing for interest
• finding that the government’s act of taxation was not a per se taking of private property even though the tax in question was declared illegal
• “The tax revenue here ... became the property of the Treasury upon payment, and was appropriated to the Harbor Maintenance Trust Fund ... Accordingly, the interest earned on the tax payments is also the property of the government.”

Source: CourtListener parenthetical corpus (CC0).