Stubbs v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 7949 (T. D. 36610).
1Opinion of the CourtMartiN, Judge
The merchandise in this case is certain machinery which was entered for ad valorem duty at the port of New York on March 17, 1913.
On March 25, 1913, the local appraiser appraised the importations at their entered value. On May 22, 1913, the collector duly appealed to reappraisement. On September 24, 1913, while the appeal was still pending, the collector, apparently unmindful of the pendency of the appeal, liquidated the entry upon the basis of the appraisement from which he had already taken his appeal. There was no protest filed against this liquidation, nor is there any suggestion of fraud…
2Cases cited5 opinions
- Warren v. Van BruntSupreme Court of the United States · 1874
- Goddard v. OrdwaySupreme Court of the United States · 1877
- Beard v. PorterSupreme Court of the United States · 1888
- United States v. American Express Co.Court of Customs and Patent Appeals · 1914
- Gallagher v. United StatesCourt of Customs and Patent Appeals · 1913
3Cited by12 opinions
- John V. Carr & Son, Inc. v. United StatesUnited States Customs Court · 1971
- Pistorino & Co. v. United StatesUnited States Customs Court · 1971
- United States v. KuyperCourt of Customs and Patent Appeals · 1927
- C. O. Mason, Inc. v. United StatesUnited States Customs Court · 1962
- National Silver Co. v. United StatesCourt of Customs and Patent Appeals · 1972
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