Legal Opinion

Paternostro v. United States

United States Customs Court

Decided April 7, 1941No. C. D. 463Published

1Opinion of the Court

Cline, Judge:

This is a suit against the United States in which the plaintiff seeks to recover a part of the duty assessed on certain paintings which were returned at the rate of 35 per centum ad valorem under paragraph 1413 of the Tariff Act of 1930. It is claimed in the protest that the articles are dutiable at 15 per centum ad valorem by virtue of paragraph 1547 of the Tariff Act of 1930 as amended by the British ^Trade Agreement, or at 25 per centum ad valorem under paragraph 1410. Prior to the time when the case was called for trial an amendment to the protest was filed in which it is…

2Cases cited4 opinions

  1. United States v. PerrySupreme Court of the United States · 1892
  2. Tutton v. VitiSupreme Court of the United States · 1883
  3. American Colortype Co. v. United StatesCourt of Customs and Patent Appeals · 1919
  4. United States v. China & Japan Trading Co.Court of Appeals for the Second Circuit · 1893

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