Legal Opinion

Brummer Gallery, Inc. v. United States

United States Customs Court

Decided February 9, 1939No. C. D. 95PublishedCited by 3 opinions

1Opinion of the Court

Cline, Judge:

This is a suit against the United States, arising at the port of New York, in which the plaintiff claims that the collector of customs assessed duty erroneously on an article composed of marble at the rate of 50 per centum ad valorem under paragraph 232 (d) of the Tariff Act of 1930 and at 25 per centum ad valorem under section 489 of said act. It is claimed in the protest that the merchandise is free of duty as artistic antiquities under paragraph 1811 and that the 25 per centum assessment under section 489 was improperly imposed.

Other claims are made in the protest, but, as…

2Cases cited7 opinions

  1. Gould v. GouldSupreme Court of the United States · 1917
  2. Crooks v. HarrelsonSupreme Court of the United States · 1930
  3. United States v. MerriamSupreme Court of the United States · 1923
  4. Hartranft v. WiegmannSupreme Court of the United States · 1887
  5. United States v. BirdCourt of Customs and Patent Appeals · 1928

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

3Cited by3 opinions

  1. Becker v. United StatesUnited States Customs Court · 1949
  2. Protest 946882-G of Daniel F. Young, Inc.United States Customs Court · 1940
  3. Protest 987606-G of Railway Express Agency, Inc.United States Customs Court · 1940

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