Case Name: Vada Linville, Executrix of the Estate of Lawrence Linville v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1962-05-24
Citations: 48 Cust. Ct. 461
Docket Number: No. 66788; protest 59/29962 (Baltimore)
Parties: Vada Linville, Executrix of the Estate of Lawrence Linville v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 48
Pages: 461–461

Head Matter:
No. 66788.
Vada Linville, Executrix of the Estate of Lawrence Linville v. United States,
protest 59/29962 (Baltimore).

Opinion:
Opinion by
Rao, J.
In accordance with stipulation of counsel that the issues are similar in all material respects to those involved in United States v. Robert K. Serbst (48 C.C.P.A. 145, C.A.D. 781), the claim of the plaintiff was sustained, and it was held that the personal exemptions should be applied against the value of said automobile to the extent that said exemptions were otherwise uncharged.