Legal Opinion

Austin v. United States

Court of Customs and Patent Appeals

Decided April 10, 1911No. 422PublishedCited by 5 opinions

Appeal from a decision of the Board of United States General Appraisers, G. A. 7082 (T. D. 30872).

1Opinion of the CourtBarber, Judge

This case involves the appeals of Austin, Nichols & Co. and various other importers whose protests were heard with that of Austin, *466Nichols & Co. b}^ the Board of General Appraisers. The importations appear to have been made in the years of 190T, 1908, and 1909, and the cases were decided by the board on the 11th day of August, 1910.

The sole question involved is whether the value of certain containers, enumerated by the board as follows: (1) Wooden casks containing coal-tar colors in the form of paste; (2) hermetically sealed cans containing Brussels sprouts, and earthenware receptacles known…

2Cases cited1 opinion

  1. United States v. NicholsSupreme Court of the United States · 1902

3Cited by5 opinions

  1. United States v. KahnCourt of Customs and Patent Appeals · 1925
  2. Batjer & Co. v. United StatesCourt of Customs and Patent Appeals · 1921
  3. United States v. PeabodyCourt of Customs and Patent Appeals · 1912
  4. United States v. RingkCourt of Customs and Patent Appeals · 1913
  5. Cassela Color Co. v. United StatesCourt of Customs and Patent Appeals · 1915

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