U.S. Circuit Court for the District of Southern New York, 1896

Wertheimer v. United States

Wertheimer v. United States
U.S. Circuit Court for the District of Southern New York · Decided January 6, 1896 · Wheeler
71 F. 949; 1896 U.S. App. LEXIS 2514
Wertheimer v. United States

Opinion of the Court

WHEELER, District Judge.

The question here is whether these are “men’s,” or “ladies and children’s,” gloves, under paragraph 458 of the tariff act of 1890. There is no distinction between boys’ and girls’ gloves, but all not men’s are classed with ladies’ and children’s. Much testimony has been taken in this court that was no/ before the appraisers. Upon all the evidence, these seem not to be men’s gloves, but ladies’ or children’s. They should therefore be classified as such. Judgment reversed.

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