United States Customs Court, 1947

Protests 97663-K of F. W. Myers & Co.

Protests 97663-K of F. W. Myers & Co.
United States Customs Court · Decided January 15, 1947 · Ekwall
18 Cust. Ct. 149
Protests 97663-K of F. W. Myers & Co.

Opinion of the Court

Opinion by

Ekwall, J.

The evidence showed that the locomotives were used exclusively in international traffic. From the record it was clear that the protests in question are on all fours with the case of F. W. Meyers & Co., Inc. v. United States (33 C. C. P. A. 81, C. A. D. 319), wherein such-repairs were held not subject to duty under the Tariff Act of 1930. On authority of that decision the claim of the plaintiffs was sustained.

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