United States v. McCoy
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 7515 (T. D. 33981).
1Opinion of the CourtMoNtgomery, Presiding Judge
The importers filed a protest covering two entries of merchandise of like character, each entry having been made within 30 days prior *265to the filing of tbe protest, the merchandise having in each instance been subjected to the same rate of duty by the collector, and the protest making the same claim as to each entry, that it was dutiable under another paragraph of the act. The collector exacted a protest fee of $2, claiming that as the protest related to two separate entries it amounted in effect to two protests rather than one. By appropriate proceedings the importer presented for decision to…
2Cases cited6 opinions
- Marriott v. BruneSupreme Court of the United States · 1850
- Ellis v. WhitlockSupreme Court of Missouri · 1847
- State ex rel. Barton Co. v. Kansas City, Ft. S. & G. R.U.S. Circuit Court for the District of Western Missouri · 1887
- Jocelyn v. BarrettIndiana Supreme Court · 1862
- Ullman v. MurphyU.S. Circuit Court for the District of Southern New York · 1873
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3Cited by6 opinions
- Fashion Ribbon Co. v. United StatesUnited States Customs Court · 1967
- Knutsen v. United StatesUnited States Customs Court · 1943
- James Akeroyd & Son v. United StatesCourt of Customs and Patent Appeals · 1931
- Manufacturers & Producers of Goat, Sheep & Cabretta Leathers v. United StatesCourt of Customs and Patent Appeals · 1934
- Scherk Importing Co. v. United StatesCourt of Customs and Patent Appeals · 1929
1 more not listed; retrieve them via the Exa API.