Case: Protest 1290-K/11830 of Gustaf R. Westfeldt, Jr. (New Orleans)
Abbreviation: Protest 1290-K/11830 of Westfeldt
Decision Date: 1943-12-31
Docket Number: No. 49095
Citation: 12 Cust. Ct. 235
Volume: 12
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 1290-K/11830 of Gustaf R. Westfeldt, Jr. (New Orleans).
Judges: 
Pages: 235–235

Head Matter:
No. 49095.
Protest 1290-K/11830 of Gustaf R. Westfeldt, Jr. (New Orleans).

Opinion:
Opinion by
Walker, J.
At the hearing the plaintiff testified, as well as another witness, neither of whom proved to be qualified to give testimony as to the component material of chief value. As the plaintiff failed to establish a prima facie case it was- held that the collector's action had not been overcome. The protest was therefore overruled.