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GEORGE E. WARREN CORPORATION v. UNITED STATES

Customs Appeal No. 4101.

97 F.2d 105 (1938)

GEORGE E. WARREN CORPORATION v. UNITED STATES.

Court of Customs and Patent Appeals.

March 28, 1938.

Attorney(s) appearing for the Case

Curtis & Belknap, of New York City (James F. Curtis, of New York City, of counsel), for appellant.

Joseph R. Jackson, Asst. Atty. Gen. (Charles D. Lawrence, Sp. Asst. to Atty. Gen., and Marcus Higginbotham, Jr., and Ralph Folks, Sp. Attys., both of New York City, of counsel), for the United States.

McLanahan, Merritt & Ingraham, of New York City (Walter Gordon Merritt and Robert R. Bruce, both of New York City, of counsel), amici curiæ.

Before BLAND, Acting Presiding Judge, and HATFIELD, GARRETT, and LENROOT, Associate Judges.

GARRETT, Presiding Judge.

We have here an appeal from the judgment of the United States Customs Court, First Division, overruling two protests (the cases having been consolidated for trial) by appellant against the assessment and collection by the Collector of Customs at the port of Boston, Massachusetts, of certain taxes upon coal imported from the Union of Soviet Socialist Republics which we shall hereinafter usually refer to as Russia.

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