Case Name: Gellman Brothers v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1961-08-30
Citations: 47 Cust. Ct. 294
Docket Number: No. 66009; protest 60/31166 (Minneapolis)
Parties: Gellman Brothers v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 47
Pages: 294–294

Head Matter:
Before the Second Division,
August 30, 1961
No. 66009.
Gellman Brothers v. United States,
protest 60/31166 (Minneapolis).

Opinion:
Opinion by
Ford, J.
At the trial, it was stipulated that the merchandise was liquidated on April 22, 1960, and reliquidated on October 19, 1960, more than 60 days after liquidation. The reliquidation was, therefore, void, and the claim of the plaintiff was sustained.