# United States v. Cohen

> Court of Customs and Patent Appeals · May 7, 1923 · 11 Ct. Cust. 488

URL: https://www.frixlaw.com/law-library/cases/6828203

## Case

- **Full name:** United States v. Cohen
- **Court:** Court of Customs and Patent Appeals
- **Decided:** May 7, 1923
- **Citations:** 11 Ct. Cust. 488; 1923 CCPA LEXIS 25; 1923 WL 23865
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Smith
- **Judges:** Barber, Bland, Hatpield, Martin, Smith
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6828203

## Opinion text

Smith, Judge,
delivered the opinion of the court:
This appeal raises the same question as that involved in the United States v. Henle Wax Paper Manufacturing Co., suit No. 2183, this day decided.
The importation is similar in quality, texture, and appearance to gelatin in sheets, and it is dutiable by similitude to manufactures of gelatin at 25 per cent ad valorem under paragraph 34 of the tariff act of 1913.
The decision of the Board of General Appraisers is reversed.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6828203. Public record. Not legal advice.