Case Name: Protest 988432-G of Mrs. M. R. Delaney (Minneapolis)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-04-09
Citations: 4 Cust. Ct. 436
Docket Number: No. 43447
Parties: Protest 988432-G of Mrs. M. R. Delaney (Minneapolis).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 436–436

Head Matter:
Before the Third Division,
April 9, 1940
No. 43447.
Protest 988432-G of Mrs. M. R. Delaney (Minneapolis).

Opinion:
Opinion by
Keefe, J.
As there was no evidence to establish that the fur coat in question was purchased as an incident of the trip, or that it was not bought on commission or intended for sale, the protest was overruled. Saurette v. United States (1 Cust. Ct. 38, C. D. 10), Levin v. United States (decided March 26, 1940, C. D. 307), Fenton v. United States (T. D. 42199), Blewett v. United States (T. D. 41871), and Connell v. United States (T. D. 48007) cited.