Legal Opinion

Atlas Converting Co. v. United States

United States Customs Court

Decided May 2, 1951No. C. D. 1324PublishedCited by 5 opinions

1Opinion of the Court

Johnson, Judge:

The merchandise in this case consists of nylon yarn. It is wound on cones or on spools. These spools and cones are *199packed in cardboard cartons. The plaintiff contends that the weight determined by the customs authorities is excessive.

At the trial Herman P. Goldberg and his son, Burton L. Goldberg, officers of the plaintiff corporation, testified on behalf of the importer. John F. Glancy, customs inspector, testified for the Government. The plaintiff’s.testimony discloses that the nylon yarn is manufactured by the Canadian Industries, Ltd. The cones and spools of nylon yarn are…

2Cases cited1 opinion

  1. De Fremery v. United StatesUnited States Customs Court · 1941

3Cited by5 opinions

  1. Pastene & Co. v. United StatesUnited States Customs Court · 1955
  2. Charles R. Allen, Inc. v. United StatesUnited States Customs Court · 1951
  3. Gold Hill Food Corp. v. United StatesUnited States Customs Court · 1955
  4. Atlas Converting Co. v. United StatesUnited States Customs Court · 1954
  5. Friedman v. United StatesUnited States Customs Court · 1955

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