Legal Opinion

Gallagher v. United States

Court of Customs and Patent Appeals

Decided October 28, 1910No. 247PublishedCited by 9 opinions

Appeal from a decision of the Board of United States General Appraisers, Abstract 23266 (T. D. 30601).

1Opinion of the CourtHunt, Judge

In June, 1909, Gallagher & Ascher, the appellants here, imported certain liquors into New York. The goods were withdrawn from warehouse at the port of New York and transported to Chicago and *70there entered for warehouse July 29, 1909. Entry was made for rewarehouse under a rewarehousing entry of July 29, 1909.

On August 5, 1909, at about 5.30 o'clock in the evening, a withdrawal entry for consumption, with duties due thereon, was tendered to a deputy collector of the entry and warehouse department of the Chicago customhouse. The deputy collector refused the offer. On August 6 payment, entry,…

2Cases cited1 opinion

  1. Ogle v. LeeSupreme Court of the United States · 1804

3Cited by9 opinions

  1. United States v. Browne Vintners Co.Court of Customs and Patent Appeals · 1946
  2. F. J. Benkart & Co. v. United StatesUnited States Customs Court · 1939
  3. Goffigon v. United StatesUnited States Customs Court · 1950
  4. Hawaiian Oke & Liquors, Ltd. v. United StatesUnited States Customs Court · 1952
  5. Thalson Co. v. United StatesUnited States Customs Court · 1952

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