Du Pouey v. United States

CliNe, Judge:

This case is now before the court on rehearing. It was decided in M. M. Du Pouey v. United States, C. D. 573, favorably to the plaintiff’s contention, the court holding on the record presented that the reliquidation by the collector on November 29, 1938, was void because it occurred more than 60 days after the original liquidation of the entry on July 19, 1938.

Counsel for the defendant filed an application for rehearing which was granted. One of the contentions made by defendant in his brief accompanying-his application for rehearing was that the so-called liquidation of July 19,…