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Giuseppe Tommasi Studios v. United States

1 Cust. Ct. 279, 1938 Cust. Ct. LEXIS 65
CourtUnited States Customs Court
DecidedDecember 8, 1938
StatusPublished
Cited by2 cases

This text of 1 Cust. Ct. 279 (Giuseppe Tommasi Studios 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
Giuseppe Tommasi Studios v. United States, 1 Cust. Ct. 279, 1938 Cust. Ct. LEXIS 65 (cusc 1938).

Opinion

MCClbllaND, Presiding Judge:

These protests are directed against the action of the collector of customs at the port of New York in assessing duty on certain merchandise at various rates under several paragraphs of the Tariff Act of 1930. The protest claim in each case is that the merchandise is entitled to free entry under paragraph 1774 of the act as parts of altars—

imported in good faith for presentation (without charge) to, and for the use of, [a] corporation or association organized and operated exclusively for religious purposes.

There is no question but that the merchandise in issue was imported in good faith for presentation without charge to and for the use of the Beth Israel Temple in Hartford, Conn., a corporation organized and operated exclusively for religious purposes. The real issue, therefore, is whether the merchandise consisted of parts of altars within the meaning of paragraph 1774, supra.

For convenient reference, Illustrative Exhibit B, offered and received during the course of the trial without objection as a photographic representation of the items in issue as set up in the temple after importation, is herewith reproduced. The letters placed thereon represent the following described merchandise on the invoices involved herein:

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Related

Bernardini Studios v. United States
39 Cust. Ct. 281 (U.S. Customs Court, 1957)
Gasparri Studios v. United States
33 Cust. Ct. 470 (U.S. Customs Court, 1954)

Cite This Page — Counsel Stack

Bluebook (online)
1 Cust. Ct. 279, 1938 Cust. Ct. LEXIS 65, Counsel Stack Legal Research, https://law.counselstack.com/opinion/giuseppe-tommasi-studios-v-united-states-cusc-1938.