H. A. Whitacre, Inc. v. United States

DISSENTING OPINION

Lenroot, Judge:

I am compelled to dissent from the conclusion reached by the majority herein, reversing the judgment of the United States Customs Court with respect to the crucifixes in the involved importations, for I am convinced that the trial court did not err in rejecting or declining to give probative force to the second stipulation of the parties hereto.

The stipulations are quoted in the majority opinion, and in my opinion the second stipulation, which, it is stated, is in addition to the facts stated in the first stipulation, amounts only to a conclusion of law,…