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United States Customs Court, 1942

Protest 67141-K of James W. Elwell & Co.

Protest 67141-K of James W. Elwell & Co.
United States Customs Court · Decided April 8, 1942 · Keefe
8 Cust. Ct. 487
Protest 67141-K of James W. Elwell & Co.

Opinion of the Court

Opinion by

Keefe, J.

From an examination of the papers the court was unable to find anything sufficient to overcome the presumption of correctness attaching to the collector’s action. The protest was therefore overruled.

Case-law data current through September 30, 2026. Source: CourtListener bulk data.