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United States Customs Court, 1940

Protest 5356-K of Samuel Barotz & Co.

Protest 5356-K of Samuel Barotz & Co.
United States Customs Court · Decided February 7, 1940 · Tilson
4 Cust. Ct. 393
Protest 5356-K of Samuel Barotz & Co.

Opinion of the Court

Opinion by

Tilson, J.

It was stipulated that the pearl caps are similar to those involved in Cohn v. United States (2 Cust. Ct. 380, C. D. 161). The claim at 60 percent under paragraph 218 (f) was therefore sustained.

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