Case Name: Joseph W. Davis, Jr. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1963-07-25
Citations: 51 Cust. Ct. 175
Docket Number: No. 67907; protest 61/11522 (Port Everglades)
Parties: Joseph W. Davis, Jr. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 51
Pages: 175–175

Head Matter:
No. 67907.
Joseph W. Davis, Jr. v. United States,
protest 61/11522 (Port Everglades).

Opinion:
Opinion by
Rao, J.
In accordance with stipulation of counsel that the issues are similar in all material respects to those involved in 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.