Contracts · MBE-tested
Frank P. Dow Co., Inc. v. United States
23 Cust. Ct. 140·United States Customs Court·1949
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
No. 53427.
protest 138665-K (San Francisco).
Frank P. Dow Co., Inc. v. United States,
[MAJORITY — Cole, J.]
Opinion by
Cole, J.
At the trial the importer identified a sample of the merchandise, exhibit 1, which he described as a hand-embroidered rug, wherein the design is first made and then embroidered. Exhibit 2, a letter from the collector of customs at the port of entry, contains the concession that the rugs under consideration are the same in all material respects as the merchandise passed upon in Hudson Forwarding & Shipping Co., Inc. v. United States (68 Treas. Dec. 263, T. D. 47871). From the evidence presented the claim of the plaintiff was sustained as to certain items of the merchandise set forth on the invoice.