Case: Mabel S. Ingalls v. United States
Abbreviation: Ingalls v. United States
Decision Date: 1961-12-27
Docket Number: No. 66320; protest 60/29381 (New York)
Citation: 48 Cust. Ct. 292
Volume: 48
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Mabel S. Ingalls v. United States,
Judges: 
Pages: 292–292

Head Matter:
No. 66320.
Mabel S. Ingalls v. United States,
protest 60/29381 (New York).

Opinion:
Opinion by
Richardson, 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.