Legal Opinion
Tower v. United States
United States Customs Court
Decided April 28, 1945No. C. D. 919PublishedCited by 67 opinions
1Opinion of the Court
Cline, Judge:
This is a suit against the United States arising at the port of Buffalo against the collector’s assessment of duty on certain .merchandise, known as oat scalpings, screenings, or mixed feed oats, under paragraph 731 of the Tariff Act of 1930. The merchandise, imported from Canada, is claimed free of duty under Public Law 211, approved December 22, 1943 (78th Congress, 1st sess., 57 Stat. 607), or Public Law 272, approved March 29, 1944 (78th Congress, 2nd sess., 58 Stat. 131).
The case was submitted on a stipulation that the merchandise was imported and entered for consumption…
2Cases cited7 opinions
- United States v. Stone & Downer Co.Supreme Court of the United States · 1927
- Klein v. United StatesCourt of Customs and Patent Appeals · 1925
- Beley v. NaphtalySupreme Court of the United States · 1898
- James Richardson & Sons, Ltd. v. United StatesUnited States Customs Court · 1943
- Consolidated Elevator Co. v. United StatesCourt of Customs and Patent Appeals · 1918
2 more not listed; retrieve them via the Exa API.
3Cited by67 opinions
- Gallagher & Ascher Co. v. United StatesUnited States Customs Court · 1949
- Kerr-Gifford & Co. v. United StatesUnited States Customs Court · 1945
- Jacques Isler Corp. v. United StatesUnited States Customs Court · 1969
- Protest 111000-K of Geo. S. Bush & Co.United States Customs Court · 1947
- Border Brokerage Co. v. United StatesCourt of Customs and Patent Appeals · 1949
62 more not listed; retrieve them via the Exa API.