Rissman v. United States

Johnson, Judge:

The merchandise covered by the entries involved in these protests, consolidated at the trial, consists of various earthenware articles imported from Italy in 1956 and 1957 and entered at the port of Los Angeles. The entries were liquidated on December 10, 1957, and March 14, 1958, respectively. Timely protests were filed, signed as follows:

HUDSON RISSMAN

8831 BEVERLY BLVD., LOS ANGELES [in typewriting] by H. H. Elder — Attorney in fact [in ink]

LAWRENCE & TUTTLE, ATTORNEYS [in printing]

351 CALIFORNIA STREET SAN FRANCISCO 4

The collector forwarded the protests to the court without…