Case Name: Lewis T. Fisher v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1963-02-07
Citations: 50 Cust. Ct. 202
Docket Number: No. 67420; protest 61/8667 (Buffalo)
Parties: Lewis T. Fisher v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 50
Pages: 202–203

Head Matter:
Before the Second Division,
February 7, 1963
No. 67420.
Lewis T. Fisher v. United States,
protest 61/8667 (Buffalo).

Opinion:
Opinion by
La whence, J.
It was stipulated that the automobile in question was acquired abroad as an incident of the journey from which the plaintiff was returning. Following United States v. Robert K. Herbst (48 CCPA 145, C.A.D. 781), the claim of the plaintiff was sustained, and it was held that the personal exemptions should be applied against the value of said automobile to the extent that said exemptions were otherwise uncharged.