United States Customs Court, 1939

Protest 771926-G/83117 of W. E. Browne Decorating Co.

Protest 771926-G/83117 of W. E. Browne Decorating Co.
United States Customs Court · Decided February 21, 1939 · Cline
2 Cust. Ct. 583
Protest 771926-G/83117 of W. E. Browne Decorating Co.

Opinion of the Court

Opinion by

Cline, J.

The evidence established that the furniture is artistic and that it was produced prior to the year 1830. It was found, however, that the record fails to show strict compliance with article 450 (c), Customs Regulations of 1931, as amended in T. D. 46622, the name and address of the person from whom the articles were acquired being missing. On the authority of Laughlin v. United States (T. D. 47509) the protest was overruled.

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