Duche v. United States

*67DISSENTING OPINION

Cline, Judge:

I regret that I am unable to agree with my associates that the protest in this case should be overruled.

The questions here involved have been before the courts on several previous occasions. David L. Moss Co., Inc. v. United States, 71 Treas. Dec. 825, T. D. 48985, affirmed by a divided court and for different reasons in Same v. Same, 26 C. C. P. A. 381, C. A. D. 45; T. M. Duche & Sons v. United States, 13 Cust. Ct. 26, C. D. 863; T. M. Duche & Sons, Inc. v. United States, 18 Cust. Ct. 25, C. D. 1040, affirmed in Same v. Same, 36 C. C. P. A. 19, C. A. D. 391,…