Court of Customs and Patent Appeals, 1912

United States v. Byrne

United States v. Byrne
Court of Customs and Patent Appeals · Decided February 12, 1912 · Barber, Martin, Montgomery, Smith, Vries
3 Ct. Cust. 52; 1912 WL 19402; 1912 CCPA LEXIS 49
United States v. Byrne

Opinion of the Court

Martin, Judge,

delivered the opinion of the court:

This is an appeal from a decision of the Board of General Appraisers, involving the right of an importer to appeal upon a protest claiming a higher rate of duty than that actually assessed by the collector.

The issue is identical with that presented by the case of United States v. Schwartz & Co., decided concurrently herewith. The decision of the board is affirmed, for the reasons set out in that decision.

Montgomery, Presiding Judge, Smith and De Vries, Judges, concurring; Barber, Judge, dissenting.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.