United States Customs Court, 1940

Protests 987711-G/88445 of Keller

Protests 987711-G/88445 of Keller
United States Customs Court · Decided June 21, 1940 · Keefe
5 Cust. Ct. 261
Protests 987711-G/88445 of Keller

Opinion of the Court

Opinion by

Keefe, J.

On the authority of Diamond v. United States (T. D. 44651) the missal stand was held free of duty as regalia under paragraph 1773. Abstracts 25680 (T. D. 31624) and 12107 (T. D. 27475) cited. From the evidence it was found that the alms basins are carried in the hand during public exercises and come squarely within the definition of regalia. As to these the claim for free entry under paragraph 1773 was also sustained.

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