Case Name: Protest 872085-G of Joseph Bermel, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-05-25
Citations: 2 Cust. Ct. 718
Docket Number: No. 41403
Parties: Protest 872085-G of Joseph Bermel, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 718–718

Head Matter:
Before the First Division,
May 25, 1939
No. 41403.
Protest 872085-G of Joseph Bermel, Inc. (New York).

Opinion:
Opinion by
McClelland, P.- J.
On the authority of Austin v. United States (1 Ct. Cust. Appls. 510, T. D. 31532) it was held that paragraph 234 (a) more specifically provides for the memorial or headstones in question than paragraph 214 under which claim is made. The protest was therefore overruled.