Arnold Cornman v. The United States

ON PLAINTIFF’S MOTION AND DEFENDANT’S CROSS-MOTION FOR SUMMARY JUDGMENT

Before COWEN, Chief Judge, REED, Justice (Ret.), LARAMORE, DURFEE, DAVIS, COLLINS and SKELTON, Judges. REED, Justice

(Ret.), sitting by designation.

The sole issue in this case concerns the meaning of the words “in any case” as they refer to a limitation on the amount of compensation payable to informers under the Tariff Act of 1930 (46 Stat. 758, as amended, 49 Stat. 527). The specific informers’ compensation section involved here, 19 U.S.C. § 1619, provides “a compensation of 25 per centum of the net amount recovered, but…