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Legal Opinion

Lehn & Fink Inc. v. United States

Court of Customs and Patent Appeals

Decided November 22, 1924No. 2374PublishedCited by 16 opinions

1Opinion of the CourtGkaham, Presiding Judge

The importation in this case is cresylic acid in drums. The collector assessed it for duty at 40 per cent ad valorem, and 7 cents per pound under paragraph 27, tariff act of 1922, the essential parts of which are:

27. Coal-tar products: * * * metacresol having a purity of 90 per centum or more, naphthalene which after the removal of all water present has a solidifying point of seventy-nine degrees centigrade or above, orthocresol having a purity of 90 per centum or more, paracresol having a purity of 90 per centum or more; all the foregoing products in this paragraph whether obtained, derived,…

2Cases cited12 opinions

  1. United States v. Ninety-Nine DiamondsCourt of Appeals for the Eighth Circuit · 1905
  2. Loewenthal v. United StatesCourt of Customs and Patent Appeals · 1915
  3. Stein v. United StatesCourt of Customs and Patent Appeals · 1915
  4. United States v. MarschingCourt of Customs and Patent Appeals · 1911
  5. Kupfer Bros. Co. v. United StatesCourt of Customs and Patent Appeals · 1916

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

3Cited by16 opinions

  1. Bakelite Corp. v. United StatesCourt of Customs and Patent Appeals · 1928
  2. United States v. Post Fish Co.Court of Customs and Patent Appeals · 1925
  3. United States v. DowningCourt of Customs and Patent Appeals · 1929
  4. Markell v. United StatesCourt of Customs and Patent Appeals · 1929
  5. Nestle's Food Co. v. United StatesCourt of Customs and Patent Appeals · 1929

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

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