Legal Opinion

Wilcon v. United States

United States Customs Court

Decided August 30, 1944No. C. D. 876PublishedCited by 9 opinions

1Opinion of the Court

CliNE, Judge:

This is a suit against the United States in which the plaintiff claims that the collector at the port of Boston erred in assessing duty on merchandise invoiced as “table potatoes” at 60 cents per 100 pounds under paragraph 771 of the Tariff Act of 1930, as modified by the trade agreement with Canada, published in T. D. 49752. It is claimed that duty should have been assessed at 37% cents per 100 pounds under said trade agreement. The provisions in the trade agreement involved read as follows:

Pab. 771. White or Irish potatoes, other than certified seed potatoes, as defined in the…

2Cases cited6 opinions

  1. United States v. Cronkhite Co.Court of Customs and Patent Appeals · 1919
  2. Kee Co. v. United StatesCourt of Customs and Patent Appeals · 1925
  3. F. J. Benkart & Co. v. United StatesUnited States Customs Court · 1939
  4. Protests 961296-G of Tassini & Salisch-Parver, Inc.United States Customs Court · 1941
  5. Vandegrift & Co. v. United StatesCourt of Customs and Patent Appeals · 1919

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

3Cited by9 opinions

  1. Goffigon v. United StatesUnited States Customs Court · 1950
  2. Mussman & Shafer, Inc. v. United StatesUnited States Customs Court · 1951
  3. International Paper Co. v. United StatesUnited States Customs Court · 1950
  4. Cities Service Oil Co. v. United StatesUnited States Customs Court · 1958
  5. United States v. Mussman & Shafer, Inc.Court of Customs and Patent Appeals · 1953

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

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