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Legal Opinion

Byrnes v. United States

United States Customs Court

Decided June 5, 1942No. C. D. 642Published

1Dissent 1

DISSENTING OPINION

2Dissent · TilsonTilson, Judge

This case was originally specially assigned to me for the preparation of the majority opinion. After careful consideration the following was prepared by me as the majority opinion, which was rejected by my associates, and is now filed as my dissenting opinion.

This suit against the United States was filed by the plaintiffs seeking to recover certain duties claimed to have been illegally exacted upon a certain importation of chemicals designated on the invoice as metaldehyde. The collector classified the merchandise as a polymer of acetaldehyde under paragraph 2 of the act of…

3Cases cited4 opinions

  1. United States v. BokerCourt of Customs and Patent Appeals · 1915
  2. Factor v. United StatesCourt of Customs and Patent Appeals · 1928
  3. United States v. Roessler & Hasslacher Chemical Co.Court of Appeals for the Second Circuit · 1897
  4. United States v. MagnonCourt of Appeals for the Second Circuit · 1895

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