Top Form Brassiere Mfg. Co. v. United States

342 F. Supp. 1167 (1972)

Study Aids
Case Briefs Overview
Casebooks
Case Briefs
T
From our private database of 46,300+ case briefs, written and edited by humans—never with AI.

Top Form Brassiere Mfg. Co. v. United States

United States Customs Court
342 F. Supp. 1167 (1972)

Facts

Beacon Shipping Co. (Beacon), an importer, made seven entries for the importation of goods for American Brasserie Corp. (American), the actual owner of the imported goods. United States customs officers appraised the value of the imported goods above the value declared in the entry documents. Top Form Brasserie Mfg. Co. (Top Form) (plaintiff) filed an appeal before the United States Customs Court for reappraisement of all seven entries on behalf of American. The United States (defendant) moved to dismiss the appeal because Top Form had no standing to bring the appeal. Specifically, it argued that because only the consignee was liable for import duties, only the consignee or an agent could seek reappraisement. In response, Top Form argued that its right to appeal as an agent of American was based on American’s liability to the United States for payment of the duties.

Rule of Law

Issue

Holding and Reasoning (Re, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 805,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

Here's why 805,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 46,300 briefs, keyed to 988 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 805,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 46,300 briefs - keyed to 988 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership

Casebooks

Trade Law

Key Terms