Legal Opinion

United States v. Loeb

Court of Customs and Patent Appeals

Decided January 16, 1917No. 1744PublishedCited by 7 opinions

Appeal from Board of United States General Appraisers, Reappraisement 84295.

1Opinion of the Court

Smith, Judge,

delivered the opinion of.the court:

In this case, it appears from the record that certain merchandise imported at the port of New York was appraised by the local appraiser and that he found the market value thereof to be 16 per cent greater than that at which the goods had been entered by the importers. From the action of the local appraiser the importers duly appealed to reappraisement, and by virtue of the appeal so taken a reappraisement of the goods was made by General .Appraiser Cooper, who sustained the entered value on March 6, 1916. On March 16, 1916, the invoice and other…

2Cases cited4 opinions

  1. Railroad Co. v. GrantSupreme Court of the United States · 1879
  2. Auffmordt v. HeddenSupreme Court of the United States · 1890
  3. Sullivan v. HaugMichigan Supreme Court · 1890
  4. Larzelere & Co. v. United StatesCourt of Customs and Patent Appeals · 1915

3Cited by7 opinions

  1. Scaramelli v. United StatesCourt of Customs and Patent Appeals · 1924
  2. Whitaker ex rel. Account of Volkart Bros. v. United StatesUnited States Customs Court · 1959
  3. Rhodia Chemical Co. v. United StatesCourt of Customs and Patent Appeals · 1923
  4. Wilmington Shipping Co. v. StatesUnited States Customs Court · 1964
  5. James Akeroyd & Son v. United StatesCourt of Customs and Patent Appeals · 1931

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