Joseph Poli Co. v. United States

DISSENTING OPINION

Johnson, Judge:

In this case, it is claimed that a marble communion railing and a side altar imported from Italy on or about July 6, 1947, are entitled to free *342entry under paragraph 1774 of the Tariff Act of 1930, as articles, imported for presentation (without charge) to, and for the use of, corporations organized and operated exclusively for religious purposes. Other claims made in the protest have been abandoned. The decision of my colleagues has allowed the claim as to the communion railing and the side altar, but, in my view, the evidence is insufficient to support the…