Protests 521410-G of Ducasse
Protests 521410-G of Ducasse
2 Cust. Ct. 742
Opinion of the Court
Opinion by
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.
Dissenting Opinion
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.