Case Name: Protest 110267-K of Martin Stockman (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-02-03
Citations: 14 Cust. Ct. 200
Docket Number: No. 49997
Parties: Protest 110267-K of Martin Stockman (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 14
Pages: 200–200

Head Matter:
No. 49997.
Protest 110267-K of Martin Stockman (New York).

Opinion:
. Opinion by
Keeee, J.
The Government moved to dismiss the protest because it was not filed in time. An examination of the record disclosed that the protest was filed more than 60 days after the collector's liquidation. The Government's motion to dismiss was granted and the protest was dismissed.