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Legal Opinion

Wormser v. United States

United States Customs Court

Decided March 18, 1954No. C. D. 1597PublishedCited by 7 opinions

1Opinion of the Court

Ekwall, Judge:

This is a protest against the collector’s assessment of duty on a gold medal of Brandenburg at 32% per centum ad valorem under paragraph 397 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, and the President’s proclamation of May 4, 1948, T. D. 51909, as an article, composed wholly or in chief value of gold. It is claimed that the article is entitled to free entry under paragraph 1811 as an artistic antiquity.

It appears that this medal was one of several articles which were entered as gold coins free of duty under paragraph 1655.…

2Cases cited8 opinions

  1. United States v. Morris European & American Express Co.Court of Customs and Patent Appeals · 1912
  2. Kronfeld v. United StatesCourt of Customs and Patent Appeals · 1913
  3. Martin v. United StatesCourt of Customs and Patent Appeals · 1912
  4. United States v. BirdCourt of Customs and Patent Appeals · 1928
  5. Davies v. United StatesUnited States Customs Court · 1950

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

3Cited by7 opinions

  1. Rice & Co. v. United StatesUnited States Customs Court · 1956
  2. Bluefries New York, Inc. v. United StatesUnited States Customs Court · 1958
  3. Dior v. United StatesUnited States Customs Court · 1958
  4. Indianapolis Machinery & Export Co. v. United StatesUnited States Customs Court · 1959
  5. Air Express International Agency, Inc. v. United StatesUnited States Customs Court · 1957

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

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