United States Customs Court, 1953

Cohen v. United States

United States Customs Court · Decided July 28, 1953 · Ford, Mollison, Oliver

31 Cust. Ct. 230; 1953 Cust. Ct. LEXIS 971

Opinion of the Court

Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the kidskin plates are similar in all material respects to those the subject of Kung Chen Fur Corp. v. United States (29 Cust. Ct. 266, C. D. 1480), the claim for free entry under paragraph 1681 was sustained.

Ford, J., concurred.

Dissenting Opinion

Mollison, J.,

dissented for the reasons set forth in his dissenting opinion in C. D. 1480, supra.

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