Protest 1290-K/11830 of Westfeldt , 12 Cust. Ct. 235 ( 1943 )


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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