Legal Opinion

United States v. Zenith Radio Corp.

Court of Customs and Patent Appeals

Decided July 28, 1977No. C.A.D. 1195; No. 77-19PublishedCited by 38 opinions

1Opinion of the Court

Mareey, Chief Judge.

Appeal by the United States from a judgment of the United ^States Customs Court, 78 Cust. Ct. 59, C.D. 4691, 430 F. Supp. 242 (1977), holding that remission of a Japanese commodity tax, on electronic products exported from Japan, constitutes a bounty or grant 'under § 303, Tariff Act of 1930, as amended, 19 USC 1303 (Supp. V 1975), and granting summary judgment to Zenith Radio Corporation (Zenith). We reverse.

*132Background

In 1970, Zenith, petitioned the Commissioner of Customs,1 alleging that bounties or grants were being bestowed upon the manufacture and export of certain…

2Cases cited25 opinions

  1. Kastigar v. United StatesSupreme Court of the United States · 1972
  2. Unemployment Compensation Comm'n of Alaska v. AragonSupreme Court of the United States · 1946
  3. Armour & Co. v. WantockSupreme Court of the United States · 1944
  4. Power Reactor Development Co. v. International Union of Electrical, Radio & MacHine WorkersSupreme Court of the United States · 1961
  5. Helvering v. WinmillSupreme Court of the United States · 1938

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

3Cited by38 opinions

  1. Zenith Radio Corp. v. United StatesSupreme Court of the United States · 1978
  2. Fujitsu General Limited v. United StatesCourt of Appeals for the Federal Circuit · 1996
  3. Georgetown Steel Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1986
  4. Torrington Co. v. United StatesUnited States Court of International Trade · 1990
  5. Cabot Corp. v. United StatesUnited States Court of International Trade · 1985

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

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