E. Green & Son (New York), Inc. v. United States

NewmaN: Judge:

Plaintiff moves for a rebearing from our decision and judgment overruling the protest in E. Green & Son (New York), Inc. v. United States, 64 Cust. Ct. 241, C.D. 3985 (1970). We adhere to our decision and judgment for all the reasons previously stated; and wish to emphasize that we, assuredly, did fully consider the case of Chas. Kurz Co. v. United States, 57 Cust. Ct. 73, C.D. 2733 (1966)—as we considered all other holdings cited in the post-trial briefs of the parties. While the opinion did not discuss Kurz, plainly it is not incumbent upon a court, in rendering an opinion, to…