Legal Opinion · Dissent

Pressner v. United States

United States Customs Court

Decided July 15, 1953No. C. D. 1542Published

1Dissent

DISSENTING OPINION

Foed, Judge:

I find myself unable to join in the conclusion reached by my associates in this case.

In its brief filed herein, counsel for the Government makes the following concession:

The record shows that the articles at bar are chiefly used in the household. The component material in chief value of the said articles is presumed to be metal, they having been classified under paragraph 397. Therefore, their proper dutiable status should be under paragraph 339 at 40% ad valorem as household utensils.

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In view of the foregoing, it is the Government’s contention that…

2Cases cited27 opinions

  1. Magone v. HellerSupreme Court of the United States · 1893
  2. Magone v. WiedererSupreme Court of the United States · 1895
  3. United States v. BokerCourt of Customs and Patent Appeals · 1915
  4. Chew Hing Lung v. WiseSupreme Court of the United States · 1900
  5. United States v. Snow's United States Sample Express Co.Court of Customs and Patent Appeals · 1918

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