Cohen v. United States

U.S. Customs Court

Cohen v. United States

21 Cust. Ct. 164, 1948 Cust. Ct. LEXIS 472

CourtUnited States Customs Court

DecidedJune 16, 1948

DocketNo. 52387; protest 130341-K/12879 (New Orleans)

StatusPublished

This text of 21 Cust. Ct. 164 (Cohen v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cohen v. United States, 21 Cust. Ct. 164, 1948 Cust. Ct. LEXIS 472 (cusc 1948).

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Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the issues and facts herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the quantities reported by the inspector as not landed were not in fact landed. In accordance with stipulation and following the decision cited it was held that the one bag of dried mushrooms reported as short by the discharging inspector is subject to an allowance in duties as claimed. The protest was sustained to this extent.

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Opinion by

Johnson, J.

At the trial it was stipulated that the issues and facts herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the quantities reported by the inspector as not landed were not in fact landed. In accordance with stipulation and following the decision cited it was held that the one bag of dried mushrooms reported as short by the discharging inspector is subject to an allowance in duties as claimed. The protest was sustained to this extent.

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Bluebook (online)

21 Cust. Ct. 164, 1948 Cust. Ct. LEXIS 472, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cohen-v-united-states-cusc-1948.