FINKELSTEIN & KOMMEL v. UNITED STATES

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United States Supreme Court

FINKELSTEIN & KOMMEL v. UNITED STATES, (1927)

No. 346

Argued:     Decided: November 28, 1927

Mr. Frederick W. Brooks, Jr., of New York City, for petitioners.

PER CURIAM.

Reversed on the authority of the United States v. Fish, 268 U.S. 607, 612 , 45 S. Ct. 616; the decision being that section 489 of the Tariff Act of 1922 (c. 356, 42 Stat. 858, 962 (19 USCA 361) does not forbid the Customs Court to adopt rules 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.[ Finkelstein & Kommel v. United States 275 U.S. 501 (1927) ]

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