United States v. Bennett & Loewenthal
Court of Customs and Patent Appeals
Transferred from United States Circuit Court of Appeals, Second Circuit, Abstract 19656 (T. D. 29267).
1Opinion of the CourtBarber, Judge
This is an appeal from the judgment of the Circuit Court for the Southern District of New York sustaining the decision of the Board of General Appraisers. The board reversed the action of'the collector.
The undisputed facts are, that about April 25, 1907, the appellees made an entry of imitation horsehair upon a pro forma invoice, showing the value of the horsehair at 19 marks per kilogram. At the time the entry was made the importers did not know the true value of the horsehair, but stated the same in said invoice upon the basis of earlier shipments. This entry was made in order to get…
2Cases cited11 opinions
- Marriott v. BruneSupreme Court of the United States · 1850
- Komada & Co. v. United StatesSupreme Court of the United States · 1910
- Oberteuffer v. RobertsonSupreme Court of the United States · 1886
- Robertson v. BradburySupreme Court of the United States · 1889
- Arthur v. UnkartSupreme Court of the United States · 1878
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3Cited by15 opinions
- Gothic Watch Co. v. United StatesUnited States Customs Court · 1947
- United States v. WymanCourt of Customs and Patent Appeals · 1913
- National Hat Pin Co. v. United StatesCourt of Customs and Patent Appeals · 1914
- Igstaedter & Co. v. United StatesCourt of Customs and Patent Appeals · 1923
- United States v. Frank & LambertCourt of Customs and Patent Appeals · 1911
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