Legal Opinion

Geo. S. Bush & Co. v. United States

United States Customs Court

Decided March 5, 1941No. 5152; Entry Nos. 166, etcPublishedCited by 1 opinion

1Opinion of the Court

Dallinger, Judge:

These appeals to reappraisement involve the question of the dutiable value of certain rubber-soled canvas-topped shoes imported from Japan and entered at the port of Seattle in July and March, 1935.

At the hearing, held at New York on May 1, 1940, counsel for the Government moved to dismiss these appeals on the ground that they had previously been abandoned, and the entries liquidated by the collector. Decision on the motion was reserved by the trial judge and time allowed counsel for filing briefs.

The facts are not disputed. The appeals originally appeared on the Seattle…

2Cases cited7 opinions

  1. Phillips v. NegleySupreme Court of the United States · 1886
  2. Vallely v. Northern Fire & Marine InsuranceSupreme Court of the United States · 1920
  3. Ex Parte CrenshawSupreme Court of the United States · 1841
  4. United States ex rel. Fisher v. WilliamsCourt of Appeals for the Eighth Circuit · 1895
  5. United States v. KuyperCourt of Customs and Patent Appeals · 1927

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3Cited by1 opinion

  1. Cavalier Shipping Co. v. United StatesUnited States Customs Court · 1963

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