Legal Opinion

Shaw & Co. v. United States

Court of Customs and Patent Appeals

Decided January 13, 1922No. 2115PublishedCited by 11 opinions

1Opinion of the CourtSmith, Judge

9,816.06 gallons of whiskey, brandy, and other liquors imported and warehoused in 1917 and 6,173.24 gallons imported and warehoused in 1920 were withdrawn for consumption subsequent to February, 1919; 6,600.36 gallons of the 1917 importations withdrawn in March, April, May, and June, 1919, for beverage purposes, *227were assessed with a duty of $2.60 per gallon under paragraph 237 of the tariff act of 1913 and with an additional duty of $6.40 under section 600 of the revenue act of 1918.

2,209.72 gallons of the 1917 importations, it is claimed by the importers (protest 937180), were withdrawn for…

2Cases cited8 opinions

  1. Brown v. MarylandSupreme Court of the United States · 1827
  2. Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
  3. Fairbank v. United StatesSupreme Court of the United States · 1901
  4. May v. New OrleansSupreme Court of the United States · 1900
  5. Almy v. CaliforniaSupreme Court of the United States · 1861

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3Cited by11 opinions

  1. Czarnikow-Rionda Co. v. United StatesUnited States Customs Court · 1971
  2. Arden v. United StatesCourt of Customs and Patent Appeals · 1925
  3. Wing Duck Co. v. United StatesUnited States Customs Court · 1939
  4. Alex. D. Shaw & Co. v. United StatesUnited States Court of Claims · 1923
  5. Faber, Coe & Gregg (Inc.) v. United StatesCourt of Customs and Patent Appeals · 1931

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