Theodore B. Smith Co. v. United States

U.S. Customs Court

Theodore B. Smith Co. v. United States

34 Cust. Ct. 353

CourtUnited States Customs Court

DecidedApril 21, 1955

DocketNo. 59003; protest 244967-K (New York)

StatusPublished

This text of 34 Cust. Ct. 353 (Theodore B. Smith Co. 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.

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Theodore B. Smith Co. v. United States, 34 Cust. Ct. 353 (cusc 1955).

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Opinion

Opinion by

Johnson, J.

The collector’s memorandum states that “As to item (x) case #4, (collages) the collector would not object to a stip. making same dutiable at 10% par 1547-a-TA 30 and TD 51802.” However, since this claim was not made in the protest, and no evidence in support thereof has been offered or received in evidence, the court was constrained to overrule the protest. (United States v. Strauss & Buegeleisen, 20 C. C. P. A. 378, T. D. 46184, and W. T. Grant Company v. United States, 38 C. C. P. A. 57, C. A. D. 440, followed.)

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Opinion by

Johnson, J.

The collector’s memorandum states that “As to item (x) case #4, (collages) the collector would not object to a stip. making same dutiable at 10% par 1547-a-TA 30 and TD 51802.” However, since this claim was not made in the protest, and no evidence in support thereof has been offered or received in evidence, the court was constrained to overrule the protest. (United States v. Strauss & Buegeleisen, 20 C. C. P. A. 378, T. D. 46184, and W. T. Grant Company v. United States, 38 C. C. P. A. 57, C. A. D. 440, followed.)

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34 Cust. Ct. 353, Counsel Stack Legal Research, https://law.counselstack.com/opinion/theodore-b-smith-co-v-united-states-cusc-1955.