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FRIEDMAN v. UNITED STATES

C.D. 3737; Protest No. 63/20288-93635.

296 F.Supp. 346 (1969)

Morris FRIEDMAN v. UNITED STATES.

United States Customs Court, Second Division.

March 13, 1969.

Attorney(s) appearing for the Case

Allerton deC. Tompkins, New York City, for plaintiff.

William D. Ruckelshaus, Asst. Atty. Gen. (Brian S. Goldstein, New York City, trial attorney) for defendant.

Before RAO, Chief Judge, and FORD, and NEWMAN, Judges.

NEWMAN, Judge:

This case is, in effect, a retrial of the issue presented in General Systems Service, Inc. v. United States, 39 Cust. Ct. 506, Abstract 61376 (1957), where in overruling the protest, this Court in an opinion by Ford, J., held that certain loose leaf devices were not "machines" within the rule of Simon, Buhler & Bauman (Inc.) v. United States, 8 Ct.Cust. Appls. 273, T.D. 37537 (1918).

We are now called upon to determine the proper tariff...

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