United States Customs Court, 1939

Protests 521410-G of Ducasse

Protests 521410-G of Ducasse
United States Customs Court · Decided June 7, 1939 · Brown, McClelland, Sullivan
2 Cust. Ct. 742
Protests 521410-G of Ducasse

Opinion of the Court

Opinion by

Brown, J.

On the authority of Neuman v. United States (24 C. C. P. A. 127, T. D. 48606) and Wile v. United States (T. D. 49494) Madeira, Bercy, Bordelaise, and Newburgh wine sauces were held dutiable at 35 percent under paragraph 775.

Sullivan, J., concurred.

Dissenting Opinion

McClelland, P. J.,

said: “I cannot concur in the conclusion reached by Judge Brown for the reason that I am convinced that wine with a small percentage of salt added is not a sauce within either the common or commercial meaning of the term as used in paragraph 775 of the Tariff Act of 1930.”

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