Reliable Chemical Co. v. United States

Opinion and Order

Watson, Judge:

In response to plaintiff's motions to designate Court No. 73-10-02963 a test case and to suspend Court No. 76-2-00311 thereunder, defendant cross moved to dismiss the latter case for lack of jurisdiction.

Defendant’s motion to dismiss is based on the asserted prematurity of the protest, a circumstance it has not demonstrated to the satisfaction of the court. Although the protest was filed on July 22, 1975 and the bulletin notice of liquidation was made on July 25, 1975, it appears that plaintiff, at the time of its protest, was already in possession of a notice…