Case Name: Finkelstein & Kommel v. United States
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1927-11-28
Citations: 275 U.S. 501
Docket Number: No. 346
Parties: Finkelstein & Kommel v. United States.
Judges: 
Reporter: United States Reports
Volume: 275
Pages: 501–501

Head Matter:
No. 346.
Finkelstein & Kommel v. United States.
Argued November 22, 1927.
Decided November 28, 1927.
Mr. Frederick W. Brooks, Jr., for petitioners. Solicitor General Mitchell, with whom Mr. Cyril S. Lawrence was on the brief, for the United States.

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.