United States v. Stone & Downer Co., 274 U.S. 225 (1927) (No. 150)
1927
United States v. Stone & Downer Co., 274 U.S. 225 (1927) (No. 150)
Supreme Court of the United States
1927
Case name: United States v. Stone & Downer Co. Opinion filed: 1927-05-16 Docket No.: 150 Citations: • 274 U.S. 225 • 47 S. Ct. 616 • 71 L. Ed. 1013 • 1927 U.S. LEXIS 620 Case holding summaries: • judgment as to classification of one entry is not res judicata as to another • "[T]he finding of fact and the construction of the statute and classification thereunder as against an importer [is] not res judicata in respect of a subsequent importation involving the same issue of fact and the same question of law." • "[T]he finding of fact and the construction of the statute and classification thereunder as against an importer [is] not res judicata in respect of a subsequent importation involving the same issue of fact and the same question of law." • "in customs classification cases a determination of fact or law with respect to one importation is not res judicata as to another importation of the same merchandise by the same parties." • holding that in customs classification cases a determination of fact or law with respect to one importation is not res judicata as to another importation of the same merchandise by the same parties • relying on expert testimony on the mean- ing of the tariff term “clothing wool” in the custom of the trade
