Protest 833072-G/86065 of Oscar Leistner, Inc.

U.S. Customs Court

Protest 833072-G/86065 of Oscar Leistner, Inc.

2 Cust. Ct. 626

United States Customs Court·Decided March 20, 1939·No. No. 40858·Published

Opinion

Opinion by

Sullivan, J.

There was testimony that these articles are used in connection with Christmas trees or with so-called crib sets for religious purposes but it did not indicate that they are chiefly used for such purposes. On the record presented the protest was overruled. Sirauss-Eckardt v. United States (T. D. 48272) distinguished. Wile v. United States (T. D. 46827) cited.

Brown, J., concurred in the conclusion.

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Opinion by

Sullivan, J.

There was testimony that these articles are used in connection with Christmas trees or with so-called crib sets for religious purposes but it did not indicate that they are chiefly used for such purposes. On the record presented the protest was overruled. Sirauss-Eckardt v. United States (T. D. 48272) distinguished. Wile v. United States (T. D. 46827) cited.

Brown, J., concurred in the conclusion.

Protest 833072-G/86065 of Oscar Leistner, Inc., 2 Cust. Ct. 626 (cusc 1939).

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2 Cust. Ct. 626 (Protest 833072-G/86065 of Oscar Leistner, Inc.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.