Legal Opinion

Martin v. United States

Court of Customs and Patent Appeals

Decided January 5, 1911No. 246PublishedCited by 6 opinions

Appeal from a decision of the Board of United States General Appraisers, Abstract 23265 (T. D. 30601).

1Opinion of the Court

IíüNt, Judge,

delivered the opinion of the court:

The appellant, Bradley Martin, jr., brought with him into the United States certain wearing apparel and personal effects. Notwithstanding the objection of the appellant, the collector assessed duty. Upon appeal to the Board of General Appraisers, the protest of the appellant was overruled. Appellant asks a reversal.

The case is controlled by paragraph 709 of the tariff act of 1909, which reads as follows:

709. Wearing apparel, articles of personal adornment, toilet articles, and similar personal effects of persons arriving in the United States;…

2Cited by6 opinions

  1. Stern Bros. v. United StatesCourt of Customs and Patent Appeals · 1912
  2. Schmitt v. United StatesCourt of Customs and Patent Appeals · 1914
  3. Thompson v. United StatesCourt of Customs and Patent Appeals · 1914
  4. Columbia Phonograph Co. v. United StatesCourt of Customs and Patent Appeals · 1936
  5. Johnson Iron Works Ltd. v. United StatesCourt of Customs and Patent Appeals · 1921

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

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API