Legal Opinion

United States v. American Metal Co.

Court of Customs and Patent Appeals

Decided January 3, 1925No. 2442PublishedCited by 26 opinions

1Opinion of the CourtGraham, Presiding Judge

The importer filed a petition for remission of additional duties under section 489 of the tariff act of 1922. The Board of General Appraisers entered judgment sustaining the petition, and the Government appeals.

The appellee moves to dismiss the appeal on the ground that this court has no jurisdiction thereof. In Brown v. United States (12 Ct. Cust. Appls. 93, T. D. 40026) and in Fish v. United States (12 Ct. Cust. Appls. 307, T. D. 40315) we held otherwise. The matter is therefore stare decisis in this court, and the motion to dismiss is denied.

The appellant here argues that section 489 does…

2Cases cited11 opinions

  1. Helwig v. United StatesSupreme Court of the United States · 1903
  2. United States v. BishopCourt of Appeals for the Eighth Circuit · 1903
  3. Fish v. United StatesCourt of Customs and Patent Appeals · 1924
  4. Brown & Co. v. United StatesCourt of Customs and Patent Appeals · 1924
  5. In re Van BlankensteynCourt of Appeals for the Second Circuit · 1892

6 more not listed; retrieve them via the Exa API.

3Cited by26 opinions

  1. Finsilver v. United StatesCourt of Customs and Patent Appeals · 1925
  2. Glendenning, McLeish & Co. v. United StatesCourt of Customs and Patent Appeals · 1926
  3. Lowe Co. v. United StatesCourt of Customs and Patent Appeals · 1928
  4. United States v. Macy & Co.Court of Customs and Patent Appeals · 1925
  5. J. Goldenberg Hudson Shipping Co. v. United StatesUnited States Customs Court · 1956

21 more not listed; retrieve them via the Exa API.

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