Kolmar, Inc. v. United States

DISSENTING OPINION

Ekwall, J.

I am unable to agree with the finding of the majority in this case. The sole issue presented, it seems to me, is whether the collector erred in refusing to grant the allowance claimed under paragraph 813 of the Tariff Act of 1930. The legality of the assessment under said paragraph 813 has been passed upon by this court and the court of appeals on many occasions and has become stare decisis. In United States v. Shaw, 144 F. 329, the United States Circuit Court of Appeals, Second Circuit, held that a similar provision in the Tariff Act of 1897 (paragraph 296) was a…