Case: Bruce W. Eaken v. United States
Abbreviation: Eaken v. United States
Decision Date: 1962-05-08
Docket Number: No. 66744; protest 61/8786 (Cleveland)
Citation: 48 Cust. Ct. 447
Volume: 48
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Bruce W. Eaken v. United States,
Judges: 
Pages: 447–447

Head Matter:
Before the Second Division,
May 8, 1962
No. 66744.
Bruce W. Eaken v. United States,
protest 61/8786 (Cleveland).

Opinion:
Opinion by
Lawrence, J.
In accordance with stipulation of counsel that the issues are similar in all material respects to those involved in United States v. Robert K. Herbst (48 C.C.P.A. 145, C.A.D. 781), the claim of the plaintiff was sustained, and it was held that the personal exemptions should be applied against the value of said automobile to the extent that said exemptions were otherwise uncharged.