Legal Opinion

E. Fucini & Co. v. United States

United States Customs Court

Decided April 17, 1940No. C. D. 317PublishedCited by 5 opinions

1Opinion of the Court

Beown, Judge:

This suit against the United States was brought in New York to recover a drawback upon exported merchandise claimed to have been illegally withheld.

The plaintiff claims that under the provisions of section 313 (d) of the Tariff Act of 1930 a drawback equal to the internal-revenue taxes paid on the alcohol used in the manufacture of a medicinal preparation which was subsequently exported should have been allowed. There is no real dispute as to the facts,, and a statement of the chronology thereof will materially aid in determining the issue.

At some time prior to November of the…

2Cases cited2 opinions

  1. United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
  2. Bacardi Corp. v. United StatesCourt of Customs and Patent Appeals · 1922

3Cited by5 opinions

  1. Romar Trading Co. v. United StatesUnited States Customs Court · 1951
  2. McDonnell Douglas Corp. v. United StatesUnited States Customs Court · 1975
  3. Carey & Skinner, Inc. v. United StatesUnited States Customs Court · 1953
  4. Dart Export Corp. v. United StatesUnited States Customs Court · 1954
  5. Miles v. United StatesUnited States Customs Court · 1968

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