Case Name: Protest 104484-K of Spencer Kellogg & Sons, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-02-25
Citations: 12 Cust. Ct. 261
Docket Number: No. 49222
Parties: Protest 104484-K of Spencer Kellogg & Sons, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 12
Pages: 261–262

Head Matter:
No. 49222.
Protest 104484-K of Spencer Kellogg & Sons, Inc. (New York).

Opinion:
Opinion by
Cline, J.
An examination of the record failed to disciose evidence sufficient to overcome the presumption of correctness attached to the collector's action. The protest was therefore overruled.