Legal Opinion

Protest 897163-G of Frankel

United States Customs Court

Decided March 21, 1939No. 40879PublishedCited by 1 opinion

1Opinion of the Court

*629Opinion by

Keefe, J.

It was held that the burden is upon the plaintiff to prove, first,.whether.or not the returning traveler was a resident of the United States returning from abroad; second, whether the articles acquired abroad were for the plaintiff’s personal or household use or were purchased as souvenirs or curios; third, whether or not the articles were purchased on commission or intended for sale; fourth, whether or not the plaintiff had been granted an exemption upon other articles; and fifth, •whether the articles in question are such that may be included- within the free entry…

2Cited by1 opinion

  1. Saterlie v. United StatesUnited States Customs Court · 1957

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