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United States Customs Court, 1944

Protest 104484-K of Spencer Kellogg & Sons, Inc.

Protest 104484-K of Spencer Kellogg & Sons, Inc.
United States Customs Court · Decided February 25, 1944 · Cline
12 Cust. Ct. 261
Protest 104484-K of Spencer Kellogg & Sons, Inc.

Opinion of the Court

*262Opinion by

Cline, J.

An examination of the record failed to disciose evidence sufficient to overcome the presumption of correctness attached to the collector’s action. The protest was therefore overruled.

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