Case Name: Erskine (Inc.) v. United States
Court: United States Court of Customs and Patent Appeals
Jurisdiction: United States
Decision Date: 1926-05-29
Citations: 14 Ct. Cust. 172
Docket Number: No. 2562
Parties: Erskine (Inc.) v. United States
Judges: Before Graham, Presiding Judge, and Smith, Barber, Bland, and Hatfield, Associate Judges
Reporter: Court of Customs Appeals reports
Volume: 14
Pages: 172–172

Head Matter:
Erskine (Inc.) v. United States
(No. 2562)
United States Court of Customs Appeals,
May 29 1926
Frank L. Lawrence (Martin T. Baldwin of counsel) for appellant.
William W. Hoppin and Charles D. Lawrence, Assistant Attorneys General (.Margaret M. Burnet, special attorney, of counsel), for the United States.
[Oral argument October 15, 1925, and March 18, 1926, by Mr. Charles D. Lawrence]
Before Graham, Presiding Judge, and Smith, Barber, Bland, and Hatfield, Associate Judges
T. D. 41695.

Opinion:
Smith, Judge,
delivered the opinion of the court:
The record in th i case does not disclose that the entry was liquidated and both parties concede that it was not liquidated. Upon the authority of Woolworth et al. v. United States, 14 Ct. Cust. Appls. 81, T. D. 41583, the appeal is dismissed without prejudice io the right of the importer to file another petition for the remission of additional duties or to avail himself of such other legal remedy as may be proper.