Treasury Decisions Under the Customs, Internal Revenue, Industrial Alcohol, Narcotic and Other Laws (Volume 40) (Paperback)

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated.1922 Excerpt: ... We do not feel, however, that the facts stated in the record, or the authority cited, render inapplicable to this case the reasoning in the Rosenblatt case. Therefore, following that decision, judgment order will issue overruling the protest. (T. D. 38959.) Reliquidatio n--Fraud. United States v. Zucco & Co. (No. 2122). Counsel's Control Of Litigation. In accordance with the general rule that an attorney may confess judgment, or consent to a decree against his client, or compromise where there is nothing apparent of imposition, unfairness, or dishonesty, the importers' counsel in this case had authority to enter into an agreement or stipulation for the overruling of his protest as to certain entries. Subsection 30 of section 28 of the tariff act of 1909, creating the office of the Assistant Attoney General in charge of customs litigation, confers upon him similar authority. It follows that a stipulation between the counsel for the importers and the Assistant Attorney General that a protest be sustained in part and overruled in part is valid and binding upon the Board of United States General Appraisers. United States Court of Customs Appeals, December 14, 1921. Appeal from Board of United States General Appraisers, G. A. 8444 (T. D. 38757). Reversed. Wm. W. Hoppin, Assistant Attorney General (Pelham St. George Bissell, special attorney, of counsel), for the United States. Finkler & McEntire for appellees. Oral argument Oct. 29, 1921, by Mr. Hoppin. Before De Vries, Presiding Judge, and Smith, Barber, and Martin, Associate Judges. De Veies, Presiding Judge, delivered the opinion of the court: The sole question involved in this appeal is one of law, and concerns the power of the Assistant Attorney General in charge of customs cases and counsel for protestants...