Protest 24892-K of Pressner

U.S. Customs Court

Protest 24892-K of Pressner

9 Cust. Ct. 432

CourtUnited States Customs Court

DecidedOctober 19, 1942

DocketNo. 47650

StatusPublished

This text of 9 Cust. Ct. 432 (Protest 24892-K of Pressner) 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 24892-K of Pressner, 9 Cust. Ct. 432 (cusc 1942).

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Opinion

Opinion by

Oliver, P. J.

The exhibit in this case consists of a combination pencil and cigar or cigarette lighter. At the hearing two witnesses were called for the importer and two for the Government, the only disagreement in their testimony being as to the use of the articles, plaintiffs’ witnesses testifying chief use was as a pencil and the Government's witnesses testifying they were primarily used as cigar or cigarette lighters. Following United States v. Kann (20 C. C. P. A. 77, T. D. 45702) the articles were held properly assessed under paragraph 1527 (e) (2).

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Opinion by

Oliver, P. J.

The exhibit in this case consists of a combination pencil and cigar or cigarette lighter. At the hearing two witnesses were called for the importer and two for the Government, the only disagreement in their testimony being as to the use of the articles, plaintiffs’ witnesses testifying chief use was as a pencil and the Government's witnesses testifying they were primarily used as cigar or cigarette lighters. Following United States v. Kann (20 C. C. P. A. 77, T. D. 45702) the articles were held properly assessed under paragraph 1527 (e) (2).

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Bluebook (online)

9 Cust. Ct. 432, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-24892-k-of-pressner-cusc-1942.