Case: Alfin Trading Corp. and W. J. Byrnes & Co. of N. Y. et al. v. United States
Abbreviation: Alfin Trading Corp. v. United States
Decision Date: 1954-04-08
Docket Number: No. 57975; protests 217680-K, etc. (New York)
Citation: 32 Cust. Ct. 446
Volume: 32
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Alfin Trading Corp. and W. J. Byrnes & Co. of N. Y. et al. v. United States,
Judges: Ford, J., concurred.
Pages: 446–446

Head Matter:
No. 57975.
protests 217680-K, etc. (New York).
Alfin Trading Corp. and W. J. Byrnes & Co. of N. Y. et al. v. United States,

Opinion:
Opinion by
Oliver, C. J.
In accordance with stipulation of counsel that the kidskin plates are similar in all material respects to those the subject of Kung Chen Fur Corpn. v. United States (29 Cust. Ct. 266, C. D. 1480), the claim for free entry under paragraph 1681 was sustained.
Ford, J., concurred.
Mollison, J., dissented for the reasons set forth in his dissenting opinion in C. D. 1480, supra.