United States Customs Court Reports: Cases Adjudged in the United States Customs Court, Volume 80

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Page 67 - No man in this country is so high that he is above the law. No officer of the law may set that law at defiance with impunity. All the officers of the government, from the highest to the lowest, are creatures of the law, and are bound to obey it.
Page 142 - When issues not raised by the pleadings are tried by express or implied consent of the parties, they shall be treated in all respects as if they had been raised in the pleadings. Such amendment of the pleadings as may be necessary to cause them to conform to the evidence and to raise these issues may be made upon motion of any party at any time, even after judgment; but failure so to amend does not affect the result of the trial of these issues.
Page 27 - States. (d) Export value. The export value of imported merchandise shall be the market value or the price, at the time of exportation of such merchandise to the United States. at which such or similar merchandise is freely offered for sale...
Page 223 - Commission shall determine within three months thereafter whether an Industry In the United States Is being or Is likely to be Injured, or Is prevented from being established, by reason of the Importation of such merchandise Into the United States.
Page 32 - And so where two cases involve income taxes in different taxable years, collateral estoppel must be used with its limitations carefully in mind so as to avoid injustice. It must be confined to situations where the matter raised in the second suit is identical in all respects with that decided in the first proceeding and where the controlling facts and applicable legal rules remain unchanged.
Page 67 - The Secretary of the Treasury cannot, by his regulations, alter or amend a revenue law. All he can do is to regulate the mode of proceeding to carry into effect what Congress has enacted.
Page 27 - American selling price of such article * * * (c) FOREIGN VALUE. — The foreign value of imported merchandise shall be the market value or the price at the time of exportation of such merchandise to the United States...
Page 85 - For the purposes of this section, the export value of imported merchandise shall be the price, at the tune of exportation to the United States of the merchandise undergoing appraisement, at which such or similar merchandise is freely sold or, in the absence of sales, offered for sale...
Page 104 - Articles the growth, produce, and manufacture of the United States, when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means...
Page 225 - The district courts shall have original jurisdiction of any civil action arising under any Act of Congress relating to patents, copyrights and trade-marks. Such jurisdiction shall be exclusive of the courts of the states in patent and copyright cases.

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