Case Name: Charles Gitlan & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1951-02-28
Citations: 26 Cust. Ct. 365
Docket Number: No. 55262; protest 166234-K (New York)
Parties: Charles Gitlan & Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 26
Pages: 365–365

Head Matter:
Before the Second Division,
February 28, 1951
No. 55262.
Charles Gitlan & Co., Inc. v. United States,
protest 166234-K (New York).

Opinion:
Opinion by
Lawrence, J.
It appeared from the record that this case was docketed on the day calendar on two separate occasions and finally submitted without the introduction of any competent evidence. As there was nothing before the court to overcome the presumption of correctness attaching to the collector's decision, the protest was overruled.