Case Name: Protest 972366-G of Gellman Bros. (Minneapolis)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-10-29
Citations: 9 Cust. Ct. 439
Docket Number: No. 47682
Parties: Protest 972366-G of Gellman Bros. (Minneapolis).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 439–439

Head Matter:
No. 47682.
Protest 972366-G of Gellman Bros. (Minneapolis).

Opinion:
Opinion by
Oliver, P. J.
It was agreed at the hearing that the tin kazoo pipes, and tin kazoo whistles in question are similar in all material respects to those involved in Abstract 44122. They were therefore held dutiable at 45 percent, under paragraph 397, as claimed.