Smith v. United States
20 Cust. Ct. 261, 1948 Cust. Ct. LEXIS 108
CourtUnited States Customs Court
DecidedFebruary 4, 1948
DocketNo. 52159; protests 124062-K, etc. (Cleveland)
StatusPublished
This text of 20 Cust. Ct. 261 (Smith v. United States) 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
Smith v. United States, 20 Cust. Ct. 261, 1948 Cust. Ct. LEXIS 108 (cusc 1948).
Opinion
Opinion by
From an examination of the papers the court was unable to find any evidence sufficient to overcome the action of the collector, which was presumptively correct. The protests were therefore overruled.
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Bluebook (online)
20 Cust. Ct. 261, 1948 Cust. Ct. LEXIS 108, Counsel Stack Legal Research, https://law.counselstack.com/opinion/smith-v-united-states-cusc-1948.