Legal Opinion

Spatola Wines, Inc. v. United States

United States Customs Court

Decided March 25, 1954No. C. D. 1601PublishedCited by 3 opinions

1Opinion of the Court

Eicwall, Judge:

The merchandise involved in this case consists of 2,000 cases or rum entered for warehouse at the port of Philadelphia *183on March. 20, 1944. Thereafter, some of the merchandise was withdrawn from time to time for consumption, some was transported in bond to Los Angeles, some was abandoned, and some found broken or missing.

The protest herein, filed on January 23,1952, states that it is made against the collector’s decision of January 9, 1952, “declining to ascertain, fix and make a final liquidation of the rates and amounts of duties and taxes to be paid and give proper notice of…

2Cases cited8 opinions

  1. Merritt v. CameronSupreme Court of the United States · 1890
  2. United States v. Andrews & Co.Court of Customs and Patent Appeals · 1926
  3. Taylor & Co. v. United StatesCourt of Customs and Patent Appeals · 1921
  4. Bertrose Co. v. United StatesCourt of Customs and Patent Appeals · 1923
  5. Joseph E. Seagram & Sons, Inc. v. United StatesUnited States Customs Court · 1945

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

3Cited by3 opinions

  1. Close v. United StatesUnited States Customs Court · 1961
  2. Glaser Bros. v. United StatesUnited States Customs Court · 1955
  3. Lee Mon Wine & Liquor Co. v. United StatesUnited States Customs Court · 1955

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