Legal Opinion

Kuttroff v. United States

Court of Customs and Patent Appeals

Decided April 20, 1925No. 2494PublishedCited by 14 opinions

1Opinion of the CourtGbaham, Presiding Judge

The material imported in this case is benzo red 12 B, admittedly properly classifiable as a coal-tar product under paragraph 28, Tariff Act of 1922. It was entered at a value of $0,795 a pound, that being claimed by the importers to be the United States value thereof as defined by section 402 (d) of said tariff act. The local appraiser advanced the value to $2 a pound, which value, on appeal to a single general appraiser, was affirmed. On further appeal to the Board of General Appraisers, that board further advanced the value to $7 a pound, by its written decision of January 10, 1924. On…

2Cases cited15 opinions

  1. United States v. PassavantSupreme Court of the United States · 1898
  2. Herencia v. GuzmanSupreme Court of the United States · 1911
  3. Wilson v. Merchants' Loan & Trust Co. of ChicagoSupreme Court of the United States · 1901
  4. Wolff v. United StatesCourt of Customs and Patent Appeals · 1911
  5. Distilling & Cattle Feeding Co. v. Gottschalk Co.Court of Appeals for the Seventh Circuit · 1895

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3Cited by14 opinions

  1. United States v. International Forwarding Co.Court of Customs and Patent Appeals · 1926
  2. Kuttoff, Pickhardt & Co. v. United StatesCourt of Customs and Patent Appeals · 1926
  3. Sandoz Chemical Works v. United StatesCourt of Customs and Patent Appeals · 1926
  4. Metz & Co. v. United StatesCourt of Customs and Patent Appeals · 1926
  5. Ziade v. United StatesCourt of Customs and Patent Appeals · 1926

9 more not listed; retrieve them via the Exa API.

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