Cohen Wholesale Grocer, Inc. v. United States

Opinion by

When this case was called for trial it was submitted upon the official papers, the plaintiff having indicated by letter that “the grounds we have for the protest are fully and completely set out in the protest, and that our appearance to argue the same would be superfluous.” An examination of the record failing to disclose any evidence sufficient to overcome the action of the collector, which was presumptively correct, the protest was overruled.