Case ID: cust-ct_42/html/0398-03.html
Source: Caselaw Access Project
Author: {"author": "Mollison, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 63104.
    C. J. Tower & Sons and C. J. Tower & Sons of Niagara, Inc. v. United States,
    protests 321720-K and 321721-K (Buffalo).
   Opinion by

Mollison, J.

It was stipulated that the merchandise consists of glued stock pine lumber of a length, width, and thickness which is recognized in the trade as lumber, if of 1-piece material. Applying the principle of the decision in B. A. McKenzie & Co., Inc. v. United States (39 Cust. Ct. 52, C.D. 1903) to the stipulated facts, the claim of the plaintiffs was sustained.