Oppenheimer v. United States
U.S. Circuit Court for the District of Southern New York
This is an appeal by H. Oppenheimer from a decision of the board of general appraisers affirming a classification for duty of certain imported merchandise.
1Opinion of the CourtTownsend, District Judge
(orally). The articles in question are shawls, commercially known as “ice-wool squares or shawls,” made of ice wool or mohair yarn, which yarn is made from the hair of the Angora goat. It appears that while the goods were entered at the port of New York on August 27, 1894, they were actually in the custody of the United States government on August 28th;' and therefore, as to this branch of the case, the court is governed by the rule laid down in U. S. v. E. L. Goodsell Co., 28 C. C. A. 453, 84 Fed. 439, and the goods must be treated as imported on August 28, 1894. The collector classified the…
2Cases cited2 opinions
- United States v. E. L. Goodsell Co.Court of Appeals for the Second Circuit · 1898
- United States v. KlumppSupreme Court of the United States · 1898
3Cited by3 opinions
- Rosenberg v. United StatesCourt of Customs and Patent Appeals · 1916
- De Pass v. BidwellU.S. Circuit Court for the District of Southern New York · 1903
- Wolff v. United StatesU.S. Circuit Court for the District of Southern New York · 1902