Legal Opinion

Moise Products Co. v. United States

United States Customs Court

Decided May 16, 1957No. 60763; protest 201064-K (New York)Published

1Opinion of the Court

Donlon, Judge:

This case was before us previously on plaintiff’s motion for declaratory judgment, as to what proofs it was necessary for plaintiff to adduce in order to overcome the presumption of correctness that attaches to the collector’s liquidation. The motion was denied, and the case returned to calendar in order that trial might be concluded and the case submitted. Moise Products Co. v. United States, 37 Cust. Ct. 135, C. D. 1812.

Neither plaintiff nor defendant has offered any additional evidence. However, plaintiff renewed, at that time, an earlier motion, previously denied, to strike…

2Cases cited3 opinions

  1. J. A. Kirsch, Ltd. v. United StatesUnited States Customs Court · 1942
  2. J. A. Kirsch, Ltd. v. United StatesUnited States Customs Court · 1944
  3. Moise Products Co. v. United StatesUnited States Customs Court · 1956

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