Legal Opinion
Arthur J. Fritz, Jr. v. United States of America
Court of Appeals for the Ninth Circuit
Decided May 19, 1976No. 75-1227PublishedCited by 17 opinions
1Opinion of the Court
OPINION
Before SMITH * and WRIGHT, Circuit Judges, and WILLIAMS, ** District Judge. SMITH, Circuit Judge:
Arthur J. Fritz, Jr. (hereinafter Fritz) owns and operates a customhouse brokerage firm. On or about September 4, 1971, as a result of a clerical mistake made by one of his own employees, Fritz overpaid almost $6,000 in customs duties on imported merchandise brokered by his firm. This mistake went undetected until November 27, 1972 when it was discovered by Fritz’s auditors.
On December 4, 1972, Fritz, utilizing the procedures established by 19 U.S.C. § 1520(c), applied for an administrative…
2Cases cited3 opinions
- Riccomini v. United StatesCourt of Appeals for the Ninth Circuit · 1934
- Carriso, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1939
- Puget Sound Freight Lines v. United StatesCourt of Customs and Patent Appeals · 1949
3Cited by17 opinions
- In Re Fidelity Mortgage Investors, Debtor. Fidelity Mortgage Investors, Applicant-Appellee v. Camelia Builders, Inc.Court of Appeals for the Second Circuit · 1977
- In the Matter of the Bohack Corporation, Debtor-In-Possession. The Bohack Corporation v. Borden, Inc.Court of Appeals for the Second Circuit · 1979
- Trayco, Incorporated v. The United StatesCourt of Appeals for the Federal Circuit · 1993
- Coleman American Companies, Inc. v. Littleton National Bank (In Re Coleman American Companies, Inc.)United States Bankruptcy Court, D. Kansas · 1981
- Earth Island Institute v. ChristopherCourt of Appeals for the Ninth Circuit · 1993
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