F. Vitelli & Son v. United States
Supreme Court of the United States
CERTIORARI TO THE UNITED STATES COURT OP CUSTOMS APPEALS. The case is stated in the opinion. For the decisions of the Board of General Appraisers, see G. A. 7418; 24 T. D. 75; and Abstracts Nos. 36340, 36544, 27 T. D. 162, 213.
1Opinion of the CourtChief Justice White
The petitioners, Vitelli & Son, during the years 1905-6-7, made entry at the port of New York of nineteen different lots of dutiable merchandise, that is, chestnuts and garlic, and these entries were liquidated and the duties paid. About five years after the last of these payments the collector of the port of New York, declaring that evidence had been produced to his satisfaction showing that fourteen of the nineteen entries referred to were fraudulent because of the incorrect weights upon which they were based, canceled the previous liquidations relating to them and directed a reliquidation…
2Cases cited1 opinion
- United States v. PhelpsU.S. Circuit Court for the District of Southern New York · 1879
3Cited by29 opinions
- Jemison v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1930
- W. J. Ohlinger and Viola Ohlinger v. United StatesCourt of Appeals for the Ninth Circuit · 1955
- Dart Export Corp. v. United StatesCourt of Customs and Patent Appeals · 1956
- Marchica v. State Board of EqualizationCalifornia Court of Appeal · 1951
- SSAB North American Division v. United States Bureau of Customs & Border ProtectionUnited States Court of International Trade · 2008
24 more not listed; retrieve them via the Exa API.