Legal Opinion · Dissent

Jimeno v. United States

United States Customs Court

Decided January 31, 1939No. C. D. 87Published

1Dissent

DISSENTING OPINION

Evans, Judge:

I regret that I cannot concur in the opinion of my associates in the foregoing case for the reason that it is clear from the papers introduced in evidence that an allowance ivas made in liquidation for the decayed melons. This appears by the statements on the amended entry and by the sworn testimony of the witness Curley. It is true that the allowance was made in a roundabout manner but the same was approved and adopted on liquidation. Therefore it must be said that the requirements of the statute authorizing an allowance in such cases have been complied with.…

2Cases cited1 opinion

  1. United States v. MurphyCourt of Customs and Patent Appeals · 1929

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