Protests 987711-G/88445 of Keller

U.S. Customs Court

Protests 987711-G/88445 of Keller

5 Cust. Ct. 261

CourtUnited States Customs Court

DecidedJune 21, 1940

DocketNo. 44003

StatusPublished

This text of 5 Cust. Ct. 261 (Protests 987711-G/88445 of Keller) 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 987711-G/88445 of Keller, 5 Cust. Ct. 261 (cusc 1940).

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Opinion

Opinion by

Keefe, J.

On the authority of Diamond v. United States (T. D. 44651) the missal stand was held free of duty as regalia under paragraph 1773. Abstracts 25680 (T. D. 31624) and 12107 (T. D. 27475) cited. From the evidence it was found that the alms basins are carried in the hand during public exercises and come squarely within the definition of regalia. As to these the claim for free entry under paragraph 1773 was also sustained.

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Opinion by

Keefe, J.

On the authority of Diamond v. United States (T. D. 44651) the missal stand was held free of duty as regalia under paragraph 1773. Abstracts 25680 (T. D. 31624) and 12107 (T. D. 27475) cited. From the evidence it was found that the alms basins are carried in the hand during public exercises and come squarely within the definition of regalia. As to these the claim for free entry under paragraph 1773 was also sustained.

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Bluebook (online)

5 Cust. Ct. 261, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-987711-g88445-of-keller-cusc-1940.