Case Name: Irving R. Boody & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1963-11-04
Citations: 51 Cust. Ct. 240
Docket Number: No. 68072; protest 62/14675 (New York)
Parties: Irving R. Boody & Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 51
Pages: 240–240

Head Matter:
Before the First Division,
November 4, 1963
No. 68072.
Irving R. Boody & Co., Inc. v. United States,
protest 62/14675 (New York).

Opinion:
Opinion by
Oliver, C.J.
In accordance with stipulation of counsel that the merchandise consists of lauric acid, which was maunfactured or produced from coconut oil, produced from copra, the growth of the Philippine Islands, and that the documents required to be filed under regulations issued by the Secretary of the Treasury have been filed, the claim of the plaintiff was sustained.