Cases

Judge CARPARELLI dissenting. I dissent because I conclude that claimant has not met his burden of proof. I. Standard of Review and Burden of Proof “Equal protection of the law requires the government to treat similarly situated persons in a like manner.” Buckley Powder Co. v. State, 70 P.3d 547, 561 (Colo.App.2002).

Donlon, Judge: Plaintiff appeals for reappraisement of footwear imported from Italy at the port of Boston in 1966. The merchandise was entered at invoice unit values, to which the appraiser added 3 cents per pair as f.o.b. charges from Florence to Leghorn. Florence is the situs of shipment; Leghorn is the port from which the footwear was dispatched by boat to Boston. The Rule 15 statements filed by plaintiff

Matter of Attorneys in Violation of Judiciary Law § 468-a (2021 NY Slip Op 05388) BODY { font-family : "Times New Roman", Times, serif; font-size : larger; } P { line-height: 150%; text-indent: 2em } Matter of Attorneys in Violation of Judiciary Law  468-a

Johnson, Judge: This is a protest against the collector’s assessment of duty on decorated earthenware articles, imported from Italy on or about July 30, 1948, at 10 cents per dozen pieces and 50 per centum ad valorem under paragraph 211 of the Tariff Act of 1930. It is claimed that the merchandise is properly dutiable at 5 cents per dozen pieces and 25 per centum ad valorem under said paragraph 211, as modified by the trade agre

Nemeth v Brenntag N. Am. (2020 NY Slip Op 02261) Nemeth v Brenntag N. Am. 2020 NY Slip Op 02261 Decided on April 9, 2020 Appellate Division, First Department Gische J., J. Published

Donlon, Judge: This suit concerns the customs classification of an article included in an importation which the importer described, in the entry documents, as one case containing original paintings. The importer claimed that the entire importation was exempt from duty under paragraph 1807 of the Tariff Act of 1930. Only one of the several articles included in the entered case is involved in this litigation. The o

DONLON, Judge. This suit concerns the customs classification of an article included in an importation which the importer described, in the entry documents, as one case containing original paintings. The importer claimed that the entire importation was exempt from duty under paragraph 1807 of the Tariff Act of 1930, 19 U.S.C.A. § 1201, par. 1807. Only one of the several articles included in the entered case

Donlon, Judge: Plaintiffs contend that two objects of marble statuary, imported from Italy and described as “Kneeling Woman” and “Praying Child,” are original sculptures or statuary within the free entry provision of paragraph 1807 of the Tariff Act of 1930. The collector at Los Angeles classified these imports under paragraph 1547 of the Tariff Act of 1930, as worts of art, not specially provided for, and specifically as “statua

Donlon, Judge: Previous submission of these cases at Pittsburgh was set aside pursuant to stipulation, and all three cases were resubmitted to the third division as now constituted. The issue is the same in all three cases. Plaintiff entered the several articles as original sculptures or statuary, claiming their entry to be duty free under paragraph 1807 of the Tariff Act of 1930. The collector liquidated the

148 S.E.2d 640 (1966) 267 N.C. 495 Florence Jean CLEMMONS v. NATIONWIDE MUTUAL INSURANCE COMPANY. No. 696. Supreme Court of North Carolina. June 16, 1966. *642 Herring, Walton, Parker & Powell, Southport, for plaintiff appellee. W. G. Smith, Wilmington, for defendant appellant. BOBBITT, J

5 N.J. 154 (1950) 74 A.2d 312 FLORENCE KORFIN, PLAINTIFF-APPELLANT, v. CONTINENTAL CASUALTY COMPANY, DEFENDANT-RESPONDENT. The Supreme Court of New Jersey. Argued May 22, 1950. Reargued on motion June 19, 1950. Decided June 27, 1950. *155 Mr. Abe Jacklen argued the cause for the app

Ekwall, Judge: Petitioners herein seek remission of additional duty assessed on certain lipstick containers and compacts imported from Italy, upon which the final appraised value exceeded the value declared on entry. From the testimony adduced on behalf of the petitioners, it appears that the importer and his wife on a visit to Italy dropped into a silver shop in Florence and purchased these-articles to bring back to the United

Donlon, Judge: The previous submission of this case was set aside by stipulation, and the case has been resubmitted to the third division as now constituted. The merchandise which is the subject of this protest consists of religious articles, including altar parts, a pulpit, statues, stations of the cross, and a communion rail and steps. All were imported from Italy for installation in churches and chapels i

Wingate, S. The questions involved in this construction proceeding relate to the method and order of abatement of the legacies given in the will of Thomas F. Smallman which was admitted to probate in this court on January 8, 1929. Eighteen numbered items of the will direct the disposition of an aggregate sum of $396,500. Estimates of the net estate available for payment of these benefactions vary between $333,137.15 and $293,098

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