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Legal Opinion

Cohn & Lewis v. United States

United States Customs Court

Decided April 10, 1940No. C. D. 314PublishedCited by 220 opinions

1Opinion of the Court

Brown, Judge:

This suit against the United States was brought at New York to recover certain customs duties claimed to have been illegally exacted upon an importation of wool hoods.

*167Tbe merchandise was classified by the collector of customs under subdivision (b) of paragraph 1115, Tariff Act of 1930, as amended by Presidential Proclamation, T. D. 44715. It is claimed to be dutiable under subdivision (a) of that paragraph.

Paragraph 1115 reads as follows:

PAR. 1115. (a) Clothing and articles of wearing apparel of every description, not knit or crocheted, manufactured wholly or in part, wholly or…

2Cases cited6 opinions

  1. Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
  2. Norwegian Nitrogen Products Co. v. United StatesSupreme Court of the United States · 1933
  3. Hawaii v. MankichiSupreme Court of the United States · 1903
  4. United States v. Linen Thread Co.Court of Customs and Patent Appeals · 1925
  5. Louisville Bedding Co. v. United StatesCourt of Customs and Patent Appeals · 1927

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

3Cited by220 opinions

  1. Protest 105832-K of Jimmie Marcus Import Co.United States Customs Court · 1944
  2. Protest 21935-K of Lanz of SalzburgUnited States Customs Court · 1941
  3. Protest 33726-K of Whittaker, Clark & Daniels, Inc.United States Customs Court · 1940
  4. Protest 46650-K of Italian Felt & Straw Corp.United States Customs Court · 1941
  5. Protest 473333-G of Canat & De La Chapelle, Inc.United States Customs Court · 1941

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

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