Petitions 5553-R of McCabe Bros. ex rel. Mackay
Cases that cite this one
2 later published cases cite this decision.
- Heemsoth Kerner Corp. v. United States (United States Customs Court 1953)
- Empey v. United States (United States Customs Court 1949)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
Opinion by
These petitions were filed by parties not entitled to refund of duties and were therefore held to be fatally defective. Richards v. United States (24 C. C. P. A. 243, T. D. 48670) cited. It was held that were the court to accept so-called amended petitions, which are in fact new petitions, filed by the proper parties in interest, it would be without jurisdiction because the action of the customs authorities became final and conclusive upon all parties at the completion of the sixty-day period after liquidation. The motion to amend was therefore denied and the petitions were dismissed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.