Knutsen v. United States

Keefe, Judge:

At the trial of this case counsel for the Government moved to dismiss the protest for the reason that a power of attorney was not on file in the collector’s offi.ce authorizing Lawrence & Tuttle to file protests on behalf of the plaintiff, The Government cited as authority, article 849 of the Customs Regulations of 1937, providing as follows:

Art; 849. Form of protest — (a) * * *. A protest signed by an agent or attorney shall be rejected by the collector unless there is filed with the collector a power of attorney (customs Form 5295) authorizing such agent or attorney to make,…