Legal Opinion
United States v. Heffernan Paper Co.
Court of Customs and Patent Appeals
Decided March 13, 1926No. 2634PublishedCited by 27 opinions
1Opinion of the CourtGraham, Presiding Judge
James P. Heffernan Paper Co. imported at New York September 4, 1924, 103 bales of brown sulphite Kraft wrapping paper weighing 42,294 pounds. The paper was ordered from Coseler Cellulose und Papier-fabriken Aktiengesellschaft by letter, and was shipped from the factory of said manufacturer at Berlin, Germany, to importer, via Hamburg. When the importer entered the goods, he did so at the invoice price, deducting therefrom, to fix what he claimed to be dutiable value, charges for consular fees, insurance, and inland freight from Berlin to Hamburg, and adding thereto a consumption tax of 2^ per…
2Cases cited6 opinions
- Stairs v. PeasleeSupreme Court of the United States · 1856
- Gibb v. WashingtonU.S. Circuit Court for the District of Northern California · 1858
- United States v. Philips Co.Court of Customs and Patent Appeals · 1917
- Hutton v. SchellU.S. Circuit Court for the District of Southern New York · 1868
- Vaccari v. MaxwellU.S. Circuit Court for the District of Southern New York · 1855
1 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- United States v. Traders Paper Co.Court of Customs and Patent Appeals · 1926
- Steer v. United StatesUnited States Customs Court · 1953
- United States v. F. C. Gerlach & Co.United States Customs Court · 1941
- Ricks v. United StatesUnited States Customs Court · 1952
- Josef Mfg., Ltd. v. United StatesUnited States Customs Court · 1969
22 more not listed; retrieve them via the Exa API.