Case Name: W. J. Byrnes & Co. of L.A., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1969-01-15
Citations: 62 Cust. Ct. 1063
Docket Number: No. P69/26; protest 59/21481 (Los Angeles)
Parties: W. J. Byrnes & Co. of L.A., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 62
Pages: 1063–1063

Head Matter:
Before the First Division,
January 15, 1969
No. P69/26.
protest 59/21481 (Los Angeles).
W. J. Byrnes & Co. of L.A., Inc. v. United States,

Opinion:
Maletz, J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protest consists of faceted stained glass window panels which are works of art, imported for and installed in a church, similar in all material respects to the stained glass windows the subject of Mission of San Gabriel et al. v. United States (44 Cust. Ct. 157, C.D. 2171); V. Rev. Kilian McGowan, C. P. Rector v. United States (56 Cust. Ct. 450, C.D. 2673); and Castelazo & Associates et al. v. United States (57 Cust. Ct. 67, C.D. 2728), the claim of the plaintiff was sustained.