Case Name: Gellman Brothers v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1961-09-05
Citations: 47 Cust. Ct. 296
Docket Number: No. 66019; protest 326172-K (Minneapolis)
Parties: Gellman Brothers v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 47
Pages: 296–296

Head Matter:
No. 66019.
Gellman Brothers v. United States,
protest 326172-K (Minneapolis).

Opinion:
Opinion by
Oliver, C.J.
In accordance with oral stipulation of counsel that the merchandise described on the invoice as "40 grs. Art. #4237 6%" Pirate Sword, Good quality rubber with silver color blade and black handle and shield," does not consist of toys and is in chief value of rubber, the claim of the plaintiff was sustained.