Legal Opinion

United States v. La Manna

Court of Customs and Patent Appeals

Decided May 8, 1926No. 2702PublishedCited by 16 opinions

1Opinion of the CourtBlaND, Judge

This case, before the Board of General Appraisers, was the consolidation of four protests in three entries made by three different importers.

The appraiser’s answer to three of the protests describes the merchandise as follows:

The merchandise in question is described on Invoice #1 as pearl onions and consists of onions peeled and put up in vinegar pickle and packed in glass bottles. It was returned for duty as vegetables pickled at 35% ad valorem under paragraph 773.

The appraiser’s answer to the fourth protest was as follows:

The merchandise in question consists of onions preserved in bottles.…

2Cases cited13 opinions

  1. Chew Hing Lung v. WiseSupreme Court of the United States · 1900
  2. Arthur v. LaheySupreme Court of the United States · 1878
  3. Brown v. United StatesCourt of Customs and Patent Appeals · 1915
  4. Vietor v. ArthurSupreme Court of the United States · 1881
  5. Brennan v. United StatesCourt of Appeals for the First Circuit · 1905

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

3Cited by16 opinions

  1. Mutual Supply Co. v. United StatesUnited States Customs Court · 1944
  2. Nootka Packing Co. v. United StatesCourt of Customs and Patent Appeals · 1935
  3. United States v. Pacific Trading Co.Court of Customs and Patent Appeals · 1926
  4. Charles T. Wilson Co. v. United StatesUnited States Customs Court · 1949
  5. Linhart v. United StatesUnited States Customs Court · 1942

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

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