Case: Protest 988432-G of Mrs. M. R. Delaney (Minneapolis)
Abbreviation: Protest 988432-G of Delaney
Decision Date: 1940-04-09
Docket Number: No. 43447
Citation: 4 Cust. Ct. 436
Volume: 4
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 988432-G of Mrs. M. R. Delaney (Minneapolis).
Judges: 
Pages: 436–436

Head Matter:
Before the Third Division,
April 9, 1940
No. 43447.
Protest 988432-G of Mrs. M. R. Delaney (Minneapolis).

Opinion:
Opinion by
Keefe, J.
As there was no evidence to establish that the fur coat in question was purchased as an incident of the trip, or that it was not bought on commission or intended for sale, the protest was overruled. Saurette v. United States (1 Cust. Ct. 38, C. D. 10), Levin v. United States (decided March 26, 1940, C. D. 307), Fenton v. United States (T. D. 42199), Blewett v. United States (T. D. 41871), and Connell v. United States (T. D. 48007) cited.