Protests 959088-G of G. E. Meissner Co.

U.S. Customs Court

Protests 959088-G of G. E. Meissner Co.

2 Cust. Ct. 628

CourtUnited States Customs Court

DecidedMarch 21, 1939

DocketNo. 40874

StatusPublished

This text of 2 Cust. Ct. 628 (Protests 959088-G of G. E. Meissner 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

Protests 959088-G of G. E. Meissner Co., 2 Cust. Ct. 628 (cusc 1939).

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Opinion

Opinion by

Sullivan, J.

The sample consists of a small wooden noisemaker crudely shaped and colored to imitate the head and torso of a man with a red fez. On blowing into it a squeaking noise is emitted. It was stipulated that it is in chief value of wood. The presumption of correctness of the collector’s action was not overcome by a preponderance of evidence. Pearman v. United States (12 Ct. Cust. Appls. 284, T. D. 40274) and Fougera v. United States (1 id. 146, T. D. 31208) cited. On the record presented the protests were overruled.

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Opinion by

Sullivan, J.

The sample consists of a small wooden noisemaker crudely shaped and colored to imitate the head and torso of a man with a red fez. On blowing into it a squeaking noise is emitted. It was stipulated that it is in chief value of wood. The presumption of correctness of the collector’s action was not overcome by a preponderance of evidence. Pearman v. United States (12 Ct. Cust. Appls. 284, T. D. 40274) and Fougera v. United States (1 id. 146, T. D. 31208) cited. On the record presented the protests were overruled.

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Bluebook (online)

2 Cust. Ct. 628, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-959088-g-of-g-e-meissner-co-cusc-1939.

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