Protest 1290-K/11830 of Westfeldt

12 Cust. Ct. 235
CourtUnited States Customs Court
DecidedDecember 31, 1943
DocketNo. 49095
StatusPublished

This text of 12 Cust. Ct. 235 (Protest 1290-K/11830 of Westfeldt) 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
Protest 1290-K/11830 of Westfeldt, 12 Cust. Ct. 235 (cusc 1943).

Opinion

Opinion by

Walker, J.

At the hearing the plaintiff testified, as well as another witness, neither of whom proved to be qualified to give testimony as to the component material of chief value. As the plaintiff failed to establish a prima facie case it was- held that the collector’s action had not been overcome. The protest was therefore overruled.

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Bluebook (online)
12 Cust. Ct. 235, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-1290-k11830-of-westfeldt-cusc-1943.