United States Customs Court, 1939

Protests 514103-G of M. I. Stewart & Co.

Protests 514103-G of M. I. Stewart & Co.
United States Customs Court · Decided January 17, 1939 · Dallinger
2 Cust. Ct. 545
Protests 514103-G of M. I. Stewart & Co.

Opinion of the Court

Opinion by

Dallinger, J.

It was stipulated that the merchandise consists of boxes, atomizers, photo frames, and book ends chiefly used in the household for utilitarian purposes. The claim at 40 percent under paragraph 339 was therefore sustained. United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445), Dow v. United States (id. 282, T. D. 46816), Woolworth v. United States (T. D. 47857), and Rice v. United States (T. D. 49373) cited.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.