Samuel Shapiro & Co. v. United States

Opinion by

At the trial, counsel for the plaintiff stated that he had not obtained, and there was considerable doubt that he could obtain, evidence necessary to prove his case. The ease having been docketed several times, plaintiff’s request for a further continuance was denied, and the case was ordered submitted. The protest was overruled, the court holding that there was no evidence of record sufficient to overcome the presumption of correctness attaching to the collector’s action.