Legal Opinion

Linhart v. United States

United States Customs Court

Decided April 21, 1943No. C. D. 760PublishedCited by 1 opinion

1Opinion of the Court

Cline, Judge:

This is a suit against the United States in which the plaintiff seeks to recover part of the duty assessed on certain candied or glace slices of oranges which were assessed with duty at the rate of 26 per centum ad valorem under paragraph 752 of the Tariff Act of 1930, as modified by the trade agreement with France, T. D. 48316. It is claimed that the articles are dutiable at 1 cent per pound under the eo nomine provision for “oranges” in paragraph 743. This is a rehearing, the case having been decided previously in S. T. Linhart v. United States, 8 Cust. Ct. 38, C. D. 578,…

2Cases cited5 opinions

  1. Brennan v. United StatesCourt of Appeals for the First Circuit · 1905
  2. United States v. SheldonCourt of Customs and Patent Appeals · 1926
  3. Nozaki Bros., Inc. v. United StatesUnited States Customs Court · 1938
  4. Linhart v. United StatesUnited States Customs Court · 1942
  5. Murphy & Stevenson (Inc.) v. United StatesCourt of Customs and Patent Appeals · 1925

3Cited by1 opinion

  1. John J. Brunner Agency, Inc. v. United StatesUnited States Customs Court · 1954

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