United States Customs Court, 1939

Protest 941305-G/87631 of Boston Store of Chicago, Inc.

Protest 941305-G/87631 of Boston Store of Chicago, Inc.
United States Customs Court · Decided May 23, 1939 · Cline
2 Cust. Ct. 716
Protest 941305-G/87631 of Boston Store of Chicago, Inc.

Opinion of the Court

. Opinion by

Cline, J.

There was no evidence in the record to show that these figures, which have small electric-light bulbs attached, are works of art or - sculptures as that term has been defined in United States v. Olivotti (7 Ct. Cust. Appls. 46, T. D. 36309) and an inspection of the pictures did not reveal that the articles are works of art, Hart v. United States (T. D. 46748) cited. On the record presented the protest was overruled.

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