Case: Wm. M. Allison & Co. v. United States
Abbreviation: Allison v. United States
Decision Date: 1960-10-13
Docket Number: No. 64725; protest 59/32474 (New York)
Citation: 45 Cust. Ct. 324
Volume: 45
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Wm. M. Allison & Co. v. United States,
Judges: 
Pages: 324–324

Head Matter:
No. 64725.
Wm. M. Allison & Co. v. United States,
protest 59/32474 (New York).

Opinion:
Opinion by
Johnson, 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.