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PARKSMITH CORP. v. UNITED STATES

C.D. 4678; Court Nos. 71-12-01923, 73-5-01231 and 73-12-03528.

428 F.Supp. 1094 (1976)

PARKSMITH CORP. et al. v. UNITED STATES.

United States Customs Court.

December 17, 1976.

Attorney(s) appearing for the Case

Serko & Simon, Jamaica, N.Y. (Gerald B. Horn, Jericho, N.Y., of counsel), for plaintiffs.

Rex E. Lee, Asst. Atty. Gen., Washington, D.C. (Saul Davis, Trial Atty., New York City), for defendant.

MEMORANDUM OPINION AND ORDER

WATSON, Judge:

These actions, whose recent history has become a saga requiring a seventeen page appendix to recount,* are the subject of defendant's motion to dismiss for lack of jurisdiction.

I find in each case the nominal or ostensible plaintiff was not the party which brought the action to court although it was the party which made the entries, paid the duties and filed the protests...

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