Legal Opinion

Cataldi Aurola v. United States

Court of Customs and Patent Appeals

Decided November 28, 1911No. 593PublishedCited by 5 opinions

Appeal from Board of United States General Appraisers, Abstract 24585 (T. D. 31207).

1Opinion of the CourtMontgomery, Presiding Judge

This is an appeal from a decision of the Board of General Appraisers affirming the action of the collector in imposing duty upon 24 casks of wine,- the sole question being whether the collector erred in refusing to allow a deduction for leakage.

The report of the collector states that the United States gauger in his return attached to the entry reports certain wantage in excess *341of normal, which would indicate leakage. Duty was assessed bn the amount found by the United States gauger plus wantage in excess of normal outage.

The proviso to paragraph 307 of the act of 1909, corresponding to like…

2Cases cited4 opinions

  1. Marriott v. BruneSupreme Court of the United States · 1850
  2. Lawder v. StoneSupreme Court of the United States · 1902
  3. Bensusan v. MurphyU.S. Circuit Court for the District of Southern New York · 1873
  4. Shaw v. United StatesSupreme Court of the United States · 1906

3Cited by5 opinions

  1. Park & Tilford v. United StatesCourt of Customs and Patent Appeals · 1919
  2. Kolmar, Inc. v. United StatesUnited States Customs Court · 1944
  3. Oldetyme Distillers, Inc. v. United StatesUnited States Customs Court · 1944
  4. Kolmar, Inc. v. United StatesUnited States Customs Court · 1944
  5. Park & Tilford Import Corp. v. United StatesCourt of Customs and Patent Appeals · 1939

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