# Kuttroff, Pickhardt & Co. v. United States

> Court of Customs and Patent Appeals · June 28, 1924 · 12 Ct. Cust. 317

URL: https://www.frixlaw.com/law-library/cases/6828336

## Case

- **Full name:** Kuttroff, Pickhardt & Co. (Inc.) v. United States
- **Court:** Court of Customs and Patent Appeals
- **Decided:** June 28, 1924
- **Citations:** 12 Ct. Cust. 317; 1924 CCPA LEXIS 75; 1924 WL 26633
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Bland
- **Judges:** Barber, Bland, Hatfield, 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/6828336

## Opinion text

BlaND, Judge,
delivered the opinion of the court:
This appeal-involves a number of close and important question» with reference, to the value, appraisement, and rate of duty on imported dye. The decision of the Board of General Appraisers does not comply with section 501 of the tariff act of 1922, which requires-that it state its finding of facts and conclusions of law. We here adopt the decision of the court in Kuttroff, Pickhardt & Co. (Inc.) v. United States ( 12 Ct. Cust. Appls. 261 ; T. D. 40269), which is controlling in the case.
The case is therefore remanded to the Board of General Appraisers-to enable it to make its findings of facts and conclusions of law as in the statute provided.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6828336. Public record. Not legal advice.