Legal Opinion
United States v. Barr
Court of Customs and Patent Appeals
Decided May 22, 1944No. 4461PublishedCited by 2 opinions
1Opinion of the CourtJackson, Judge
■ On May 3,1940, appellee (plaintiff below) imported a shipment of woolen fabrics from England to the United States at the port of New *17York. The merchandise was invoiced in pounds sterling. The consumption entry shows a conversion of the pounds sterling to United States dollars at the rate of “4.085 official” per pound.
The importation was classified as woven fabrics under paragraph 1109 (a) of the Tariff Act of 1930. Concerning the classification there is no dispute.
The collector, following the instructions published in T. D. 50134 and T. D. 50146, converted the pounds sterling at the rate of…
2Cases cited6 opinions
- Arthur v. MorganSupreme Court of the United States · 1884
- Greely's Administrator v. BurgessSupreme Court of the United States · 1856
- Carter v. United StatesCourt of Customs and Patent Appeals · 1910
- United States v. M. Rice & Co.Supreme Court of the United States · 1922
- Rice & Co. v. United StatesCourt of Customs and Patent Appeals · 1920
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Barr v. United StatesSupreme Court of the United States · 1945
- Barr v. United StatesSupreme Court of the United States · 1945