Legal Opinion

Renken & Yates Smith Corp. v. United States

United States Customs Court

Decided December 28, 1938PublishedCited by 14 opinions

1Opinion of the Court

EvaNS, Judge:

This is an action against the United States in which the plaintiff seeks to recover money claimed to have been collected in excess of the amount due upon importations of a variety of cocktail “sticks,” “biscuits,” and “wafers.” A number of cases have been consolidated for trial. Five varieties of the imported commodity are involved in the controversy, designated on the invoices, as follows, with or without accompanying words or phrases: Harlequin sticks, cheddar sandwich, piquant sandwich, celery sandwich, and stiltonette wafers. Samples of these varieties were introduced in…

2Cases cited1 opinion

  1. United States v. Thomas Meadows & Co.U.S. Circuit Court for the District of Southern New York · 1906

3Cited by14 opinions

  1. Chas. Pfizer Co. v. United StatesUnited States Customs Court · 1968
  2. Protest 13480-K of Renken & Yates Smith Corp.United States Customs Court · 1940
  3. Protest 18838-K of Renken & Yates Smith Corp.United States Customs Court · 1940
  4. Protest 782714-G of Renkin & Yates Smith Corp.United States Customs Court · 1941
  5. Protest 8689-K of R. L. Albert & Son, Inc.United States Customs Court · 1940

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