Legal Opinion

United States v. Goodman

United States Court of International Trade

Decided September 13, 1983No. Court 81-9-01150PublishedCited by 26 opinions

1Opinion of the Court

NEWMAN, Judge:

Introduction

The Government has instituted this action pursuant to 28 U.S.C. § 1582(3) to recover $117,231.46 for estimated customs duties (plus interest and costs) claimed to be due under 19 U.S.C. § 1505(a) on six entries by defendant at the port of San Francisco, California, between December 1980 and March 1981.

Presently before the Court are plaintiffs motion for summary judgment and defendant’s cross-motion for summary judgment, or in the alternative, to dismiss.

The Facts

The facts in this case are not in dispute.

The six entries in question were made by defendant, Harold…

2Cases cited12 opinions

  1. Billings v. United StatesSupreme Court of the United States · 1914
  2. Twin City Sportservice, Inc. v. Charles O. Finley & Co.Court of Appeals for the Ninth Circuit · 1982
  3. McCallum v. United StatesSupreme Court of the United States · 1982
  4. MEREDITH v. United StatesSupreme Court of the United States · 1839
  5. Arthur C. Payne, Cross-Appellee v. Panama Canal Company, Cross-AppellantCourt of Appeals for the Fifth Circuit · 1979

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

3Cited by26 opinions

  1. United States v. Imperial Food Imports, and American Motorists Insurance CompanyCourt of Appeals for the Federal Circuit · 1987
  2. The United States v. Dr. George Reul, and St. Paul Fire and Marine Insurance CompanyCourt of Appeals for the Federal Circuit · 1992
  3. United States v. AtkinsonUnited States Court of International Trade · 1983
  4. Wally Packaging, Inc. v. United StatesUnited States Court of International Trade · 1984
  5. State of Colo. v. Asarco, Inc.District Court, D. Colorado · 1985

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

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