Case Name: Louis Cohen v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1948-06-16
Citations: 21 Cust. Ct. 164
Docket Number: No. 52387; protest 130341-K/12879 (New Orleans)
Parties: Louis Cohen v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 21
Pages: 164–164

Head Matter:
Before the Third Division,
June 16, 1948
No. 52387.
protest 130341-K/12879 (NewOrleans).
Louis Cohen v. United States,

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that the issues and facts herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the quantities reported by the inspector as not landed were not in fact landed. In accordance with stipulation and following the decision cited it was held that the one bag of dried mushrooms reported as short by the discharging inspector is subject to an allowance in duties as claimed. The protest was sustained to this extent.