Legal Opinion

Gresham v. United States

United States Customs Court

Decided December 12, 1939No. C. D. 263PublishedCited by 3 opinions

1Opinion of the Court

Brown, Judge:

This suit against the United States was brought at. Cleveland, Ohio, and there tried, to recover certain duties claimed to-have been illegally exacted on an importation of ginger beer flavor. Judge Kincheloe who took the testimony on circuit duty is assigned by the writer to constitute with him division one for the purpose of deciding this case.

The collector of customs took duty under paragraph 24, Tariff Act of 1930, as amended by the trade agreement with France, reported as T. D. 48316, 69 Treas. Dec. 853, which as so amended contains a provision for

Flavoring extracts, and…

2Cases cited2 opinions

  1. United States v. McLaughlinCourt of Customs and Patent Appeals · 1926
  2. United States v. MandelCourt of Customs and Patent Appeals · 1911

3Cited by3 opinions

  1. Canada Dry Ginger Ale, Inc. v. United StatesUnited States Customs Court · 1959
  2. Tower v. United StatesUnited States Customs Court · 1955
  3. Bestfoods v. United StatesUnited States Court of International Trade · 2000

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