American Pistachio Corp. v. United States

Opinion by

When this case was called for trial there was no appearance on the part of the plaintiff. T. D. 51970 became effective on July 30, 1948, and it appeared from the official papers that the entry was made on or about July 19, 1948. The presumption of correctness attaching to the collector’s decision, not having been overcome, the protest was overruled.