Winograd Bros. v. United States

*314DISSENTING OPINION

Walked, Judge:

It is with considerable regret that I find myself unable to concur in the decision rendered by my colleagues on the very important issue raised in the case at bar. The question presented is principally one of fact, and, as I see and view it, the evidence offered establishes overwhelmingly that the skins at bar were, in their imported condition, dressed within the common meaning of that term. I do not believe that any of the decisions of this or our appellate court on the subject of goatskins or dogskins are controlling of the issue herein, nor do I believe that…