Case: Protest 782102-G of Gellman Brothers (St. Paul)
Abbreviation: Protest 782102-G of Gellman Bros.
Decision Date: 1939-01-23
Docket Number: No. 40493
Citation: 2 Cust. Ct. 553
Volume: 2
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 782102-G of Gellman Brothers (St. Paul).
Judges: 
Pages: 553–553

Head Matter:
No. 40493.
Protest 782102-G of Gellman Brothers (St. Paul).

Opinion:
Opinion by
Sullivan, J.
It was stipulated that the article in question is in chief value of bamboo. As they are only used by adults as noisemakers on festive occasions they were held dutiable at 45 percent under paragraph 409 as claimed. Nadel v. United States (T. D. 45629) cited.