Case: Gellman Brothers v. United States
Abbreviation: Brothers v. United States
Decision Date: 1961-09-05
Docket Number: No. 66019; protest 326172-K (Minneapolis)
Citation: 47 Cust. Ct. 296
Volume: 47
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Gellman Brothers v. United States,
Judges: 
Pages: 296–296

Head Matter:
No. 66019.
Gellman Brothers v. United States,
protest 326172-K (Minneapolis).

Opinion:
Opinion by
Oliver, C.J.
In accordance with oral stipulation of counsel that the merchandise described on the invoice as "40 grs. Art. #4237 6%" Pirate Sword, Good quality rubber with silver color blade and black handle and shield," does not consist of toys and is in chief value of rubber, the claim of the plaintiff was sustained.