Legal Opinion
La Manna v. United States
Court of Customs and Patent Appeals
Decided December 14, 1926No. 2799PublishedCited by 22 opinions
1Opinion of the CourtGraham, Presiding Judge
Appellant entered three importations of canned Spanish pimientos, at the port of New York, under the Tariff Act of 1922. These were returned for duty as whole pimientos, under paragraph 779, at 6 cents per pound and were claimed by appellant, in its protest, to be dutiable at 36 per centum ad valorem, as prepared vegetables, under paragraph 773', of said act. The material portions of said paragraphs are as follows:
773. Vegetables, if cut, sliced, or otherwise reduced in size, or if parched or roasted, or if pickled, or packed in salt, brine, oil, or prepared or preserved in any other way and…
2Cases cited9 opinions
- The MargaretSupreme Court of the United States · 1824
- American Express Co. v. United StatesCourt of Customs and Patent Appeals · 1920
- Meyer v. United StatesCourt of Customs and Patent Appeals · 1912
- United States v. Michelson & Co.Court of Customs and Patent Appeals · 1924
- Carson v. United StatesCourt of Customs and Patent Appeals · 1911
4 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Lamont v. United StatesCourt of Customs and Patent Appeals · 1929
- Draeger Shipping Co. v. United StatesCourt of Customs and Patent Appeals · 1928
- French Kreme Co. v. United StatesCourt of Customs and Patent Appeals · 1928
- Costogue v. United StatesCourt of Customs and Patent Appeals · 1927
- United States v. HoytCourt of Customs and Patent Appeals · 1929
17 more not listed; retrieve them via the Exa API.