Case: W. C. Sullivan & Company v. United States
Abbreviation: Sullivan v. United States
Decision Date: 1960-06-15
Docket Number: No. 64296; protest 59/28490 (New York)
Citation: 44 Cust. Ct. 505
Volume: 44
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: W. C. Sullivan & Company v. United States,
Judges: 
Pages: 505–506

Head Matter:
No. 64296.
protest 59/28490 (New York).
W. C. Sullivan & Company v. United States,

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