Legal Opinion

United States v. Richard

Court of Customs and Patent Appeals

Decided May 19, 1927No. 2916PublishedCited by 53 opinions

1Opinion of the CourtGraham, Presiding Judge

The present appeal involves the reappraisement of 40 entries of' heavy brass ware, exported by Pearson-Page Co. (Ltd.), of Birmingham, England, to Skinner-Hill Co. (Inc.), at New York, N. Y. The importer claimed allowances for discounts of 10 per centum and 234 per centum from its invoice prices and added costs of packing and cases to make dutiable value. The local appraiser disallowed the-10 per centum allowance claimed. On appeal to reappraisement, one entry, No. 46232-A, was taken as representative of all entries involved and Associate Justice Fischer allowed the 10 per centum discount. On…

2Cases cited6 opinions

  1. Goodyear Tire & Rubber Co. v. United StatesCourt of Customs and Patent Appeals · 1922
  2. United States v. International Forwarding Co.Court of Customs and Patent Appeals · 1926
  3. Kuttroff v. United StatesCourt of Customs and Patent Appeals · 1924
  4. Sandoz Chemical Works v. United StatesCourt of Customs and Patent Appeals · 1926
  5. Metz & Co. v. United StatesCourt of Customs and Patent Appeals · 1926

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3Cited by53 opinions

  1. Pleissner v. United StatesCourt of Customs and Patent Appeals · 1929
  2. United States v. SanchezCourt of Customs and Patent Appeals · 1928
  3. United States v. MuehlsteinUnited States Customs Court · 1959
  4. Ricks v. United StatesUnited States Customs Court · 1952
  5. Rico, Inc. v. United StatesUnited States Customs Court · 1960

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