Legal Opinion

United States v. Klytia Corp.

Court of Customs and Patent Appeals

Decided October 30, 1940No. 4296Published

1Opinion of the CourtLenroot, Judge

This is an appeal by the United States from a judgment of the United States Customs Court, Second Division, reversing the judgment of the trial court in certain reappraisement proceedings involving fifteen importations by the Klytia Corporation of perfumery exported from France and entered at the port of New York during the period *230from July 26, 1929 to July 11, 1930. Thirteen of tbe shipments were appraised under the provisions of the Tariff Act of 1922, and two shipments were appraised under the Tariff Act of 1930.

In view of the conclusion which we have reached with respect to a preliminary…

2Cases cited6 opinions

  1. Tripp v. Santa Rosa Street RailroadSupreme Court of the United States · 1892
  2. Lookman v. LangCourt of Appeals for the Eighth Circuit · 1904
  3. Simpson v. First Nat. BankCourt of Appeals for the Eighth Circuit · 1904
  4. Bacon v. HartSupreme Court of the United States · 1862
  5. Cohn v. United StatesCourt of Customs and Patent Appeals · 1912

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