Case Name: Protest 897163-G of May B. Frankel (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-03-21
Citations: 2 Cust. Ct. 628
Docket Number: No. 40879
Parties: Protest 897163-G of May B. Frankel (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 628–629

Head Matter:
No. 40879.
Protest 897163-G of May B. Frankel (Los Angeles).

Opinion:
Opinion by
Keefe, J.
It was held that the burden is upon the plaintiff to prove, first,.whether.or not the returning traveler was a resident of the United States returning from abroad; second, whether the articles acquired abroad were for the plaintiff's personal or household use or were purchased as souvenirs or curios; third, whether or not the articles were purchased on commission or intended for sale; fourth, whether or not the plaintiff had been granted an exemption upon other articles; and fifth, •whether the articles in question are such that may be included- within the free entry provisions of the statute. As there was a failure to establish any of the evidentiary facts required, the protest was overruled.