Case: Gimbel Bros., Inc. v. United States
Abbreviation: Gimbel Bros. v. United States
Decision Date: 1950-11-01
Docket Number: No. 54817; protest 145310-K (New York)
Citation: 25 Cust. Ct. 307
Volume: 25
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Gimbel Bros., Inc. v. United States,
Judges: 
Pages: 307–307

Head Matter:
No. 54817.
Gimbel Bros., Inc. v. United States,
protest 145310-K (New York).

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that the facts and issues herein are similar in all material respects to those involved in United States v. Washington State Liquor Control Board (34 C. C. P. A. 118, C. A. D. 352) and that the merchandise, consisting of 10% dozen pairs of cotton gloves from case 2033/2, was not in fact imported. In accordance with stipulation of counsel and following the decision cited, as well as that in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351), it was held that duty is not assessable upon 10% pairs of cotton gloves missing from case 2033/2. The protest was sustained to this extent.