# Alliance Distributors, Inc. v. United States

> United States Customs Court · September 29, 1938 · 1 Cust. Ct. 131

URL: https://www.frixlaw.com/law-library/cases/6623695

## Case

- **Full name:** Alliance Distributors, Inc. v. United States
- **Court:** United States Customs Court
- **Decided:** September 29, 1938
- **Citations:** 1 Cust. Ct. 131; 1938 Cust. Ct. LEXIS 35
- **Precedential status:** Published
- **Opinion:** Dissent by Sullivan
- **Judges:** Brown, McClelland, Sullivan
- **Cited by:** 2 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6623695

## Opinion text

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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6623695. Public record. Not legal advice.