Legal Opinion

Johnson Co. v. United States

Court of Customs and Patent Appeals

Decided March 27, 1926No. 2559PublishedCited by 5 opinions

1Opinion of the CourtGraham, Presiding Judge

On consideration of the application for rehearing, it appears that the amount of the deduction from market value claimed on account of duty, which was allowed by the court below as, and claimed by appellant when this cause was originally submitted to be, $0.02596 per pound, is not the correct allowance upon the dutiable value as fixed by this court. The goods in question were returned for duty at 35 per centum ad valorem under paragraph 763 of the Tariff Act of 1922.

Computing the duty upon the dutiable value as fixed by this court in its original opinion filed herein, 13 Ct. Cust. Appls. 373,…

2Cases cited3 opinions

  1. Johnson Co. v. United StatesCourt of Customs and Patent Appeals · 1926
  2. United States v. Johnson Co.Court of Customs and Patent Appeals · 1919
  3. Carey v. United StatesCourt of Customs and Patent Appeals · 1925

3Cited by5 opinions

  1. Geo. S. Bush & Co. v. United StatesUnited States Customs Court · 1949
  2. Corrigan v. United StatesUnited States Customs Court · 1954
  3. Corrigan v. United StatesUnited States Customs Court · 1954
  4. Dalminter, Inc. v. United StatesUnited States Customs Court · 1961
  5. Samuel Shapiro & Co. v. United StatesCourt of Customs and Patent Appeals · 1964

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