Legal Opinion
St. Paul Fire and Marine Ins. Co. v. United States
United States Court of International Trade
Decided September 16, 1981No. Court 78-2-00315PublishedCited by 5 opinions
1Opinion of the Court
MALETZ, Judge:
This is an action contesting the denial of protests which were filed under section 514 of the Tariff Act of 1930, as amended (19 U.S.C. § 1514). Plaintiff, St. Paul Fire and Marine Insurance Company (St. Paul), is the surety for Universal Trade Corporation (Universal) and World Mint Corp. (World), the importers of record for the entries involved.
The entries were liquidated on June 18, 1975 and October 7, 1975, and St. Paul as surety paid the duties assessed by Customs. On August 29, 1975 and November 21,1975, W. J. Byrnes & Co. (Byrnes), a licensed customs house broker, filed…
2Cases cited15 opinions
- Segal v. RochelleSupreme Court of the United States · 1966
- Dallas Cabana, Inc. v. Hyatt Corporation and Donald N. PritzkerCourt of Appeals for the Fifth Circuit · 1971
- In the Matter of Jean Barclay Dolard, Bankrupt. William A. McGugin Trustee v. District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Gochenour v. George & Francis Ball FoundationDistrict Court, S.D. Indiana · 1941
- Hartford Accident and Indemnity Company, a Corporation v. First National Bank and Trust Company of Tulsa, Okl., a National Banking AssociationCourt of Appeals for the First Circuit · 1961
10 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Stein v. United Artists Corp.Court of Appeals for the Ninth Circuit · 1982
- St. Paul Fire and Marine Ins. Co. v. United StatesUnited States Court of International Trade · 1990
- In Re WHET, Inc.United States Bankruptcy Court, D. Massachusetts · 1983
- Fred Stein v. United Artists CorporationCourt of Appeals for the Ninth Circuit · 1982
- Lincoln General Insurance v. United StatesUnited States Court of International Trade · 2004