E.T. Horn Company v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• explaining that “derivative” refers to chemical structure not method of manufacture, and that when Congress intends to , “limit the classification of chemicals by source” it uses “more instructive phrases such as ‘derived from,’ ‘produced from,’ or ‘manufactured from’ ”
• “ ‘[Derivatives’ ... should be given its broad, ‘structurally related’ meaning.”
• Explanatory Notes are “not controlling” but “provide interpretive guidance”

Source: CourtListener parenthetical corpus (CC0).