Legal Opinion
Erlanger v. United States
U.S. Circuit Court for the District of Southern New York
Decided January 18, 1907No. 3,989PublishedCited by 2 opinions
On Application for Review of a Decision of the Board of United States General Appraisers.
1Opinion of the Court
HAZED, District Judge.
In this controversy it is claimed that the refusal of the Board of General Appraisers to receive evidence to show the illegality of the appraisement proceedings was error. According to the importers they had paid a commission of 2J4 per cent, to a com-missionnaire in the purchase of the goods. The appraising officers, however, advanced the actual value of the merchandise by disallowing any deduction for commissions. The United States Attorney contends that the invoices do not show the payment of a commission, that the payment of the percentage was in fact paid to the…
2Cases cited5 opinions
- Robertson v. Frank Brothers Co.Supreme Court of the United States · 1889
- Muser v. MagoneSupreme Court of the United States · 1894
- Oberteuffer v. RobertsonSupreme Court of the United States · 1886
- United States v. HerrmanCourt of Appeals for the Second Circuit · 1898
- United States v. BeerCourt of Appeals for the Second Circuit · 1906
3Cited by2 opinions
- Erlanger v. United StatesCourt of Appeals for the Second Circuit · 1907
- United States v. Haviland & Co.U.S. Circuit Court for the District of Southern New York · 1909