Legal Opinion

Marx v. United States

Court of Customs and Patent Appeals

Decided March 20, 1912No. 791PublishedCited by 6 opinions

Appeal from Board of United States General Appraisers, Abstract 26958 (T. D. 31971).

1Opinion of the CourtMartiN, Judge

The merchandise involved in this case consists of certain cylindrical riveted iron drums, which ’are the usual and only containers *95for the importation of crude glycerin, and which came into this-country filled with that material. They are articles of substantial construction and have a value of about $5 each. They serve no-purpose in connection with the imported glycerin, except for transportation and storage only. After they are emptied of their contents they are sometimes sold by the importers to other persons; or are filled with refined glycerin for transportation; or are sent abroad as…

2Cases cited3 opinions

  1. United States v. MarxCourt of Customs and Patent Appeals · 1911
  2. United States v. GarramoneCourt of Customs and Patent Appeals · 1911
  3. United States v. Braun Chemical Co.Court of Customs and Patent Appeals · 1911

3Cited by6 opinions

  1. Impact Container Corp. v. United StatesUnited States Customs Court · 1965
  2. Balfour, Guthrie & Co. v. United StatesUnited States Customs Court · 1938
  3. C. H. Powell Co. v. United StatesUnited States Customs Court · 1940
  4. Cochran Co. v. United StatesCourt of Customs and Patent Appeals · 1919
  5. Impact Container Corp. v. United StatesUnited States Customs Court · 1967

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