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