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← 29 CUSTCT 314 - Britton v. United States

Britton v. United States’s Empirical Analysis

1952

Citation profile

6
cited by 6 later decisions
May 1978
most recently cited

How this case has been cited

Cited by 6 later decisions — most recently May 1978

30195219601970decided

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

Relationships

Relies on Oil Well Supply Co. v. United States · 26 Cust. Ct. 382 - Imperial Gas Co. v. United States · 22 Cust. Ct. 308 - Brookside Distilling Products Corp. v. United States

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “(a) Articles, the growth, produce, or manufacture of the United States, when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means. [Free.] # ^ * * * # * (e) The foregoing provisions of this paragraph shall not apply to— (1) Any article upon which an allowance of drawback has been made under section 313 of this Act or a corresponding provision of a prior tariff act, unless such article is in use at the time of importation as the usual container or covering of merchandise not subject to an ad-valorem rate of duty; * * * * * * * (h) The allowance of total or partial exemption from duty under any provision of this paragraph shall be subject to such regulations as to proof of identity and compliance with the conditions of this paragraph as the Secretary of the Treasury may prescribe.”
    1 later decision quote this exact passage

How this case has been treated — in progress

Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.