United States Customs Court, 1948

Cohen v. United States

Cohen v. United States
United States Customs Court · Decided June 16, 1948 · Johnson
21 Cust. Ct. 164; 1948 Cust. Ct. LEXIS 472
Cohen v. United States

Opinion of the Court

Opinion by

Johnson, J.

At the trial it was stipulated that the issues and facts herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the quantities reported by the inspector as not landed were not in fact landed. In accordance with stipulation and following the decision cited it was held that the one bag of dried mushrooms reported as short by the discharging inspector is subject to an allowance in duties as claimed. The protest was sustained to this extent.

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