Opinion

Alliance Distributors, Inc. v. United States

1 Cust. Ct. 131
1938 Cust. Ct. LEXIS 35

Court: United States Customs Court
Filed: Sep 29, 1938
Status: Published
Author: Sullivan
On the bench: Brown, McClelland, Sullivan
Cited by: 2 cases

The opinion

DISSENTING OPINION

Sullivan, Judge:

I am satisfied that the merchandise covered by this protest is more accurately classifiable under paragraph 31, than as a nonenumerated manufactured article under paragraph 1558. In my judgment the plaintiff has not sustained its cause of action. I have written a memorandum expressing my view, but on reconsideration I realize the uselessness of a dissenting opinion, and content myself with the statement: I dissent.

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