A. Zerkowitz & Co. v. United States

DISSENTING OPINION

Mollison, Judge:

In addition to the matters set forth in my dissenting opinion in the case of Interim, Inc. v. United States, reported in Abstract 65150, I would like to make additional observations about the matter involved in this case.

The question here involved is not the substantive law or question whether duties must be paid by a protestant, but rather the procedure which must be followed by the court in the consideration of a motion to dismiss proceedings where a motion to dismiss has been made, but which motion has not been supported by an affidavit setting up facts.

As…