Case: W. Stuart Smith et al. v. United States
Abbreviation: Smith v. United States
Decision Date: 1948-02-04
Docket Number: No. 52159; protests 124062-K, etc. (Cleveland)
Citation: 20 Cust. Ct. 261
Volume: 20
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: W. Stuart Smith et al. v. United States,
Judges: 
Pages: 261–261

Head Matter:
No. 52159.
protests 124062-K, etc. (Cleveland).
W. Stuart Smith et al. v. United States,

Opinion:
Opinion by
Johnson, J.
From an examination of the papers the court was unable to find any evidence sufficient to overcome the action of the collector, which was presumptively correct. The protests were therefore overruled.