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Opinion by
Walker, J. At the hearing the plaintiff testified, as well as another witness, neither of whom proved to be qualified to give testimony as to the component material of chief value. As the plaintiff failed to establish a prima facie case it was- held that the collector’s action had not been overcome. The protest was therefore overruled.
Document Info
Docket Number: No. 49095
Citation Numbers: 12 Cust. Ct. 235
Judges: Walker
Filed Date: 12/31/1943
Precedential Status: Precedential
Modified Date: 9/9/2022