Case: William H. Kopke, Jr. v. United States
Abbreviation: Kopke v. United States
Decision Date: 1960-03-24
Docket Number: No. 64017; protest 59/24126 (New York)
Citation: 44 Cust. Ct. 404
Volume: 44
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: William H. Kopke, Jr. v. United States,
Judges: 
Pages: 404–405

Head Matter:
No. 64017. protest 59/24126 (New York).
William H. Kopke, Jr. v. United States,

Opinion:
Opinion by
Johnson, J.
Since the protest was filed more than 60 days after liquidation, it was dismissed as untimely, by virtue of section 514, Tariff Act of 1930.