Vandiver v. United States
Court of Customs and Patent Appeals
Appeals from Board of United States General Appraisers, Abstract 35834 (T. D. 34548), and Abstract 35946 (T. I). 34571).
1Opinion of the CourtMartin, Judge
These appeals relate to the dutiable status of certain so-called purchasing commissions. The cases were submitted together, but they will be considered separately since they differ in respect to one of their controlling issues.
The Vandegrift case will be taken up first. The merchandise in this case, being subject to ad valorem duty, was entered by the importers upon various consular invoices. These invoices were made out in the name of the alleged sellers of the merchandise and the declarations thereof were signed by alleged agents of the sellers. Each invoice contained an item of charge…
2Cases cited6 opinions
- Stein v. United StatesCourt of Customs and Patent Appeals · 1910
- Batten & Co. v. United StatesCourt of Customs and Patent Appeals · 1914
- United States v. HerrmanCourt of Appeals for the Second Circuit · 1898
- United States v. Lahey & DunoanU.S. Circuit Court for the District of Southern New York · 1904
- United States v. KenworthyCourt of Appeals for the Third Circuit · 1895
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3Cited by8 opinions
- Vandegrift v. United StatesCourt of Customs and Patent Appeals · 1924
- Jacksonville Paper Co. v. United StatesUnited States Customs Court · 1942
- Reynolds Electrical & Engineering Co. v. United StatesUnited States Customs Court · 1951
- United States v. BrodieCourt of Customs and Patent Appeals · 1915
- Wool Novelty Co. v. United StatesUnited States Customs Court · 1948
3 more not listed; retrieve them via the Exa API.