United States Customs Court, 1940

Protest 5413-K of A. L. Salomon & Co.

United States Customs Court · Decided November 14, 1940 · Dallinger

5 Cust. Ct. 395

Cases that cite this one

2 later published cases cite this decision.

United States v. Idl Mfg. & Sales Corp. (Court of Customs and Patent Appeals 1960)
IDL Mfg. & Sales Corp. v. United States (United States Customs Court 1960)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

Opinion by

Dallinger, J.

There was testimony that the article is used for perforating papers so that they may be placed in a so-called “Shannon” file. On the authority of Abstract 17431 the perforators in question were held not to be machines within the meaning of paragraph 372 and the protest was overruled. Abstracts 10088 and 29236 cited. Simon v. United States (8 Ct. Cust. Appls. 273, T. D. 37537) and Abstract 3762 distinguished.

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