Legal Opinion

Stone v. United States

Court of Customs and Patent Appeals

Decided February 2, 1917No. 1746PublishedCited by 11 opinions

Appeal from Board of United States General Appraisers, Abstract 39571.

1Opinion of the Court

Montgomery, Presiding Judge,

delivered tbe opinion of tbe court:

Tbe merchandise "which is the subject of consideration in this case consists of positive moving-picture films. There were two entries, made at different times, and free entry was asked under the provision of paragraph 500 of the act of 1909 exempting from duty American goods exported and returned without having been advanced in value or improved in condition. Duty was assessed upon them under paragraph 474 of the act as photographic-film positives.

Paragraph 500 provides for the free importation of “articles the growth, produce, or…

2Cases cited5 opinions

  1. Lunham v. United StatesCourt of Customs and Patent Appeals · 1911
  2. United States v. RettigCourt of Customs and Patent Appeals · 1912
  3. United States v. ConkeyCourt of Customs and Patent Appeals · 1916
  4. Buschoff v. United StatesCourt of Customs and Patent Appeals · 1912
  5. United States v. GoldbergCourt of Customs and Patent Appeals · 1912

3Cited by11 opinions

  1. Nestle's Food Co. v. United StatesCourt of Customs and Patent Appeals · 1929
  2. Spencer, Kellogg & Sons (Inc.) v. United StatesCourt of Customs and Patent Appeals · 1926
  3. Close v. United StatesUnited States Customs Court · 1943
  4. Protest 81869-K of Traders Service Corp.United States Customs Court · 1942
  5. United States v. Ricard-Brewster Oil Co.Court of Customs and Patent Appeals · 1942

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