United States Customs Court, 1939

Protest 897163-G of Frankel

Protest 897163-G of Frankel
United States Customs Court · Decided March 21, 1939 · Keefe
2 Cust. Ct. 628
Protest 897163-G of Frankel

Cases that cite this one

1 later published case cites this decision.

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Opinion of the Court

*629Opinion by

Keefe, J.

It was held that the burden is upon the plaintiff to prove, first,.whether.or not the returning traveler was a resident of the United States returning from abroad; second, whether the articles acquired abroad were for the plaintiff’s personal or household use or were purchased as souvenirs or curios; third, whether or not the articles were purchased on commission or intended for sale; fourth, whether or not the plaintiff had been granted an exemption upon other articles; and fifth, •whether the articles in question are such that may be included- within the free entry provisions of the statute. As there was a failure to establish any of the evidentiary facts required, the protest was overruled.

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