Legal Opinion

Mihalovitch v. United States

Court of Customs and Patent Appeals

Decided April 22, 1913No. 1060PublishedCited by 3 opinions

Appeal from Board,of United States General Appraisers, Abstract 30941 (T. D. 33018).

1Opinion of the CourtBarber, Judge

The merchandise the subject of this appeal consists of cherries, a part of which were imported July 29 and a part September 11, 1907. They were assessed by the collector at 2 cents per pound under paragraph 262 of the tariff act of 1897 as edible fruit, and are claimed by the importers to be entitled to free entry as fruit in brine under paragraph 559 of the same act, which reads as follows:

559. Fruits or berries, green, ripe, or dried, and fruits in brine, not specially provided for in this act.

The Board of General Appraisers overruled the protests.

The only question litigated before the…

2Cited by3 opinions

  1. Delapenha v. United StatesCourt of Customs and Patent Appeals · 1915
  2. Moscahlades Bros. v. United StatesUnited States Customs Court · 1942
  3. Naumes Forwarding Service v. United StatesUnited States Customs Court · 1955

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