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FRITZ v. UNITED STATES

No. 75-1227.

535 F.2d 1192 (1976)

Arthur J. FRITZ, Jr., Plaintiff-Appellant, v. UNITED STATES of America et al., Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

May 19, 1976.

Attorney(s) appearing for the Case

John J. Ruprecht (argued), of Ruprecht, Delich & U'Ren, San Francisco, Cal., for plaintiff-appellant.

Velta A. Melnbrencis, Asst. Atty. Gen. of U. S. Dept. of Justice, Civil Division, Customs Section, New York City (argued), for defendants-appellees.

Before SMITH and WRIGHT, Circuit Judges, and WILLIAMS, District Judge.

OPINION

SMITH, Circuit Judge:

Arthur J. Fritz, Jr. (hereinafter Fritz) owns and operates a customhouse brokerage firm. On or about September 4, 1971, as a result of a clerical mistake made by one of his own employees, Fritz overpaid almost $6,000 in customs duties on imported merchandise brokered by his firm. This mistake went undetected until November 27, 1972 when it was discovered by Fritz's auditors.

On December 4, 1972, Fritz, utilizing the...

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