Merritt v. Welsh

How courts have described this case

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

• suggesting that the artificial addition of color to sugar after manufacturing, and “especially after being put up in packages,” might constitute a “fraud on the revenue” because the sugar would have a different color from when it was manufactured
• a case involving the importation of sugar, which had been darkened with molasses during its manufacture to escape higher duties assigned to lighter-colored sugar
• “honest[ ] expos[ure]” of the goods to the customs officers may preclude a finding of fraud

Source: CourtListener parenthetical corpus (CC0).

Cited by

43 cases in this archive cite this case; the 20 most cited are listed.

• Burns v. Alcala
  Supreme Court· 1975-03-18· cited 241×
• United States v. Citroen
  Supreme Court· 1912-02-19· cited 98×
• Waite v. MacY
  Supreme Court· 1918-04-22· cited 96×
• United States v. Schoverling
  Supreme Court· 1892-11-07· cited 64×
• Patton v. United States
  Supreme Court· 1895-11-11· cited 47×
• Heartland By-Products, Inc. v. United States
  Court of International Trade· 1999-10-19· cited 18×
• Flick's Estate v. Commissioner of Internal Revenue
  Fifth Circuit· 1948-04-16· cited 16×
• United States v. Hannevig
  Customs and Patent Appeals· 1920-04-13· cited 12×
• Tower & Sons v. United States
  Customs and Patent Appeals· 1921-11-21· cited 12×
• United States v. International Forwarding Co.
  Customs and Patent Appeals· 1927-05-27· cited 10×
• Lansdown v. Faris
  Eighth Circuit· 1933-07-07· cited 9×
• Heyliger v. United States
  Customs and Patent Appeals· 1921-05-23· cited 8×
• Varsity Watch Co. v. United States
  Customs and Patent Appeals· 1947-03-25· cited 7×
• United Bulb Co. v. United States
  U.S. Customs Court· 1941-01-30· cited 7×
• Edmond v. Department of Corrections
  Michigan Court of Appeals· 1982-05-04· cited 5×
• United States v. Grogg
  W.D. Virginia· 1925-12-12· cited 5×
• Wiley v. United States
  U.S. Customs Court· 1966-04-04· cited 4×
• United States v. Baltimore Post Co.
  D. Maryland· 1924-12-16· cited 3×
• Rifkin Textiles Corp. v. United States
  U.S. Customs Court· 1965-12-13· cited 3×
• Park Avenue Imports v. United States
  U.S. Customs Court· 1968-01-22· cited 3×