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United States Customs Court, 1939

Protest 833072-G/86065 of Oscar Leistner, Inc.

Protest 833072-G/86065 of Oscar Leistner, Inc.
United States Customs Court · Decided March 20, 1939 · Brown, Conclusion, Sullivan
2 Cust. Ct. 626
Protest 833072-G/86065 of Oscar Leistner, Inc.

Opinion of the Court

Opinion by

Sullivan, J.

There was testimony that these articles are used in connection with Christmas trees or with so-called crib sets for religious purposes but it did not indicate that they are chiefly used for such purposes. On the record presented the protest was overruled. Sirauss-Eckardt v. United States (T. D. 48272) distinguished. Wile v. United States (T. D. 46827) cited.

Brown, J., concurred in the conclusion.

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