Protest 988432-G of Delaney

Opinion by

Keefe, J.

As there was no evidence to establish that the fur coat in question was purchased as an incident of the trip, or that it was not bought on commission or intended for sale, the protest was overruled. Saurette v. United States (1 Cust. Ct. 38, C. D. 10), Levin v. United States (decided March 26, 1940, C. D. 307), Fenton v. United States (T. D. 42199), Blewett v. United States (T. D. 41871), and Connell v. United States (T. D. 48007) cited.