Legal Opinion
Cotonificio Bustese, S. A. v. Morgenthau
Court of Appeals for the D.C. Circuit
Decided April 28, 1941No. 20-5002PublishedCited by 31 opinions
1Opinion of the Court
RUTLEDGE, Associate Justice.
Appellant sought below an order directing the Secretary of the Treasury to reconsider a petition for remission or mitigation of a customs exaction, alleged to be a “penalty” within the meaning of 19 U.S. C.A. § 1618. The Secretary had held that the exaction was a “duty,” not a “penalty,” and therefore that he had no authority under the statute to remit or mitigate it. Accordingly, he refused to consider or determine whether the circumstances stated in the petition would justify relief if a penalty were involved. The District Court sustained the Secretary’s position…
2Cases cited15 opinions
- United States v. La FrancaSupreme Court of the United States · 1931
- United States v. ConstantineSupreme Court of the United States · 1935
- Roberts v. United StatesSupreme Court of the United States · 1900
- Helwig v. United StatesSupreme Court of the United States · 1903
- United States Ex Rel. Louisville Cement Co. v. Interstate Commerce CommissionSupreme Court of the United States · 1918
10 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- United States v. United States Coin & CurrencySupreme Court of the United States · 1971
- United States v. One 1961 Cadillac, General Motors Acceptance CorporationCourt of Appeals for the Sixth Circuit · 1964
- John E. Starr v. Federal Aviation AdministrationCourt of Appeals for the Seventh Circuit · 1979
- United States v. One 1970 Buick Riviera Bearing Serial No. 494870h910774, and National American Bank of New Orleans, Claimant-AppellantCourt of Appeals for the Fifth Circuit · 1972
- Keasbey & Mattison Co. v. RothensiesCourt of Appeals for the Third Circuit · 1943
26 more not listed; retrieve them via the Exa API.