United States Customs Court May 9, 1950, No. 54317; petitions 6773-R and 6774-R (New York) (Hendrickson v. United States)

Opinion by

Oliver, C. J.

The record indicated that the petitioners entered into a joint venture and purchased two boats in 1949 from a party in this country, paying the sum of $250 each. Thereafter, petitioners attempted to register the boats with the Government, but a permit of registry was refused unless an entry of the articles was made.