Legal Opinion

De Fremery v. United States

United States Customs Court

Decided March 25, 1941No. C. D. 455PublishedCited by 2 opinions

1Opinion of the Court

Cline, Judge:

This is a suit against the United States in which the plaintiffs seek to recover a part of the duty assessed on merchandise invoiced as cordials under the specific names Cazanove Creme de Cassis, Cassis, Green Menthe, and Cherry Cordial at the rate of $2.50 per gallon under paragraph 802 of the Tariff Act of 1930, as amended by the-trade agreement with France, published in T. D. 48316, plus $2 per gallon under section 600 (a) of the Revenue Act of 1918, as amended by section 2 of the Liquor Taxing Act of 1934.

*168Protest 969776-G(C), which relates to the merchandise covered by-entry…

2Cases cited5 opinions

  1. Batjer & Co. v. United StatesCourt of Customs and Patent Appeals · 1921
  2. Porges v. United StatesCourt of Customs and Patent Appeals · 1927
  3. United States v. Stone & Downer Co.Court of Appeals for the First Circuit · 1909
  4. Nicholas v. United StatesU.S. Circuit Court for the District of Southern New York · 1900
  5. Rosenbloom v. United StatesCourt of Customs and Patent Appeals · 1925

3Cited by2 opinions

  1. Atlas Converting Co. v. United StatesUnited States Customs Court · 1951
  2. Ti Hang Lung v. United StatesCourt of Customs and Patent Appeals · 1945

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