Supreme Court of the United States, 1927

Finkelstein & Kommel v. The United States

Finkelstein & Kommel v. The United States
Supreme Court of the United States · Decided December 12, 1927 · Per Curiam
275 U.S. 501 (United States Reports)

Counsel

Mr. Frederick W. Brooks, Jr., for petitioners. Solicitor General Mitchell, with whom Mr. Cyril S. Lawrence was on the brief, for the United States.

Finkelstein & Kommel v. The United States

Cases that cite this one

1 later published case cites this decision.

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Opinion

Per Curiam.

Reversed on the authority of United States v. Fish, 268 U. S. 607, 612; the decision being that § 489 of the Tariff Act of 1922 (c. 356, 42 Stat. 858, 962; U. S. C., Title 19, § 361) does not forbid the Customs Court to adopt rulés of practice permitting the filing of such petitions before liquidation, that it has jurisdiction to consider petitions so filed, and its decision in this case granting the petition was not ineffective for want of jurisdiction.

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