Cite as: 517 U. S. 843 (1996)
Kennedy, J., dissenting
domestic insurer for the inland leg of a shipment is not an
effective instrument for taxing export goods.
I would uphold § 4371 as applied to IBM because the statute imposes a tax on a distinct export-related service and is not a proxy for a tax on the exports themselves. The Court, in my view, makes a serious mistake in assuming the opposite and reaching the question whether a nondiscriminatory tax on goods violates the Export Clause. I would reverse the judgment of the Court of Appeals for the Federal Circuit.
881
Page: Index Previous 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39Last modified: October 4, 2007