Protest 5413-K of A. L. Salomon & Co.

U.S. Customs Court

Protest 5413-K of A. L. Salomon & Co.

5 Cust. Ct. 395

CourtUnited States Customs Court

DecidedNovember 14, 1940

DocketNo. 44729

StatusPublished

Cited by2 cases

This text of 5 Cust. Ct. 395 (Protest 5413-K of A. L. Salomon & Co.) 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 5413-K of A. L. Salomon & Co., 5 Cust. Ct. 395 (cusc 1940).

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Opinion

Opinion by

Dallinger, J.

There was testimony that the article is used for perforating papers so that they may be placed in a so-called “Shannon” file. On the authority of Abstract 17431 the perforators in question were held not to be machines within the meaning of paragraph 372 and the protest was overruled. Abstracts 10088 and 29236 cited. Simon v. United States (8 Ct. Cust. Appls. 273, T. D. 37537) and Abstract 3762 distinguished.

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Opinion by

Dallinger, J.

There was testimony that the article is used for perforating papers so that they may be placed in a so-called “Shannon” file. On the authority of Abstract 17431 the perforators in question were held not to be machines within the meaning of paragraph 372 and the protest was overruled. Abstracts 10088 and 29236 cited. Simon v. United States (8 Ct. Cust. Appls. 273, T. D. 37537) and Abstract 3762 distinguished.

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5 Cust. Ct. 395, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-5413-k-of-a-l-salomon-co-cusc-1940.

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