Case Name: Protest 99570-K of Mrs. H. B. Stebner (Pembina)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-12-02
Citations: 13 Cust. Ct. 317
Docket Number: No. 49831
Parties: Protest 99570-K of Mrs. H. B. Stebner (Pembina).
Judges: 
Reporter: United States Customs Court Reports
Volume: 13
Pages: 317–317

Head Matter:
No. 49831.
Protest 99570-K of Mrs. H. B. Stebner (Pembina).

Opinion:
Opinion by
Keefe, J.
At the trial the plaintiff failed to appear either in person or by attorney. An examination of the protest papers failed to disclose anything to establish that the fur coat in question was purchased as an incident of the trip made by the plaintiff. In the absence of evidence that the trip was not made for the sole purpose of acquiring the fur coat, the protest was overruled.