Case: Vada Linville, Executrix of the Estate of Lawrence Linville v. United States
Abbreviation: Linville v. United States
Decision Date: 1962-05-24
Docket Number: No. 66788; protest 59/29962 (Baltimore)
Citation: 48 Cust. Ct. 461
Volume: 48
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Vada Linville, Executrix of the Estate of Lawrence Linville v. United States,
Judges: 
Pages: 461–461

Head Matter:
No. 66788.
Vada Linville, Executrix of the Estate of Lawrence Linville v. United States,
protest 59/29962 (Baltimore).

Opinion:
Opinion by
Rao, J.
In accordance with stipulation of counsel that the issues are similar in all material respects to those involved in United States v. Robert K. Serbst (48 C.C.P.A. 145, C.A.D. 781), the claim of the plaintiff was sustained, and it was held that the personal exemptions should be applied against the value of said automobile to the extent that said exemptions were otherwise uncharged.