Legal Opinion

Harrison Corp. v. United States

United States Customs Court

Decided December 24, 1942No. C. D. 715PublishedCited by 4 opinions

1Opinion of the Court

Cline, Judge:

This case is before the court on rehearing, having been previously considered in Harrison Corp. v. United States, 5 Cust. Ct. 214, C. D. 401. An application for rehearing filed by the defendant was granted on January 9, 1941. (Abstract 45194) and thereafter additional evidence was introduced in the case.

The invoice in the record covers two hogsheads of wine, two cases of cordials, and one case of bottle caps, labels, stoppers, etc. Warehouse entry was made at the port of San Francisco on April 29, 1936. The shipment was landed at the port of Los Angeles at which port a…

2Cases cited4 opinions

  1. United States v. ShallusCourt of Customs and Patent Appeals · 1911
  2. Agency Canadian Car & Foundry Co. v. United StatesCourt of Customs and Patent Appeals · 1921
  3. W. X. Huber Co. v. United StatesUnited States Customs Court · 1940
  4. Harrison Corp. v. United StatesUnited States Customs Court · 1940

3Cited by4 opinions

  1. Bardinet Exports, Inc. v. United StatesUnited States Customs Court · 1951
  2. Fan Co. v. United StatesUnited States Customs Court · 1952
  3. Meraux Terminal Corp. v. United StatesUnited States Customs Court · 1944
  4. Meraux Terminal Corp. v. United StatesCourt of Customs and Patent Appeals · 1945

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