Case Name: Protest 44218-K of Rudolf Nathan (Pittsburgh)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-05-15
Citations: 8 Cust. Ct. 520
Docket Number: No. 47195
Parties: Protest 44218-K of Rudolf Nathan (Pittsburgh).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 520–520

Head Matter:
No. 47195.
Protest 44218-K of Rudolf Nathan (Pittsburgh).

Opinion:
Opinion by
Keefe, J.
At the trial the plaintiff limited his claims to certain articles. He testified that one of the articles, binoculars, had been in his possession 6 years prior to his immigrating to this country and that the remaining articles had been in his household for more than a year prior to departure. However, from the evidence presented the court was unable to determine which of the household effects, if any, are entitled to free entry under paragraph 1632. /The binoculars were not shown to be household effects, nor to be exempt from duty under paragraph 1798. On the record presented the protest was overruled in all respects.