Case Name: E. W. Smith and Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1955-02-03
Citations: 34 Cust. Ct. 275
Docket Number: No. 58740; protest 221927-K (San Francisco)
Parties: E. W. Smith and Company v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 34
Pages: 275–275

Head Matter:
Before the Second Division,
February 3, 1955
No. 58740.
protest 221927-K (San Francisco).
E. W. Smith and Company v. United States,

Opinion:
Opinion by
Lawrence, J.
An examination of the official papers failing to disclose any reason for disturbing the action of the collector, which was presumptively correct, the protest was overruled.