Legal Opinion

United States v. Alfred Kohlberg, Inc.

United States Customs Court

Decided February 17, 1939No. 4526; Entry Nos. 18801, 796453PublishedCited by 10 opinions

1Opinion of the Court

Keefe, Judge:

These are applications filed by the Assistant Attorney General for a review of the decision of the trial court involving a matter of discount disallowed by the appraiser upon handkerchiefs exported from Swatow, China, and upon bedspreads exported from Shanghai, China. The invoices show that 3 per centum discount was deducted from the per se prices of merchandise from Swatow and 2 per centum discount from the per se prices of the merchandise from Shanghai. There is no dispute relative to the invoice prices which represent the export value of the merchandise.

Extensive evidence was…

2Cases cited5 opinions

  1. Stein v. United StatesCourt of Customs and Patent Appeals · 1910
  2. United States v. Case & Co.Court of Customs and Patent Appeals · 1925
  3. United States v. BauerCourt of Customs and Patent Appeals · 1912
  4. United States v. SanchezCourt of Customs and Patent Appeals · 1928
  5. Arthur v. GoddardSupreme Court of the United States · 1878

3Cited by10 opinions

  1. United States v. Acme Steel Co.United States Customs Court · 1963
  2. Byrnes v. United StatesUnited States Customs Court · 1963
  3. Mantell Export Co. v. United StatesUnited States Customs Court · 1967
  4. Acme Steel Co. v. United StatesUnited States Customs Court · 1962
  5. Superior Merchandise Co. v. United StatesUnited States Customs Court · 1965

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