Case Name: Protest 73445-K of Furness Pacific, Ltd. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-05-08
Citations: 18 Cust. Ct. 190
Docket Number: No. 51694
Parties: Protest 73445-K of Furness Pacific, Ltd. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 190–191

Head Matter:
No. 51694.
Protest 73445-K of Furness Pacific, Ltd. (San Francisco).

Opinion:
Opinion by
Mollison, J.
It was stipulated that the lifeboats are similar in all material respects to the so-called "boat hull" covered by Tregoning Boat Co. v. United States (15 Cust. Ct. 196, C. D. 971). In accordance therewith the claim of the plaintiff was sustained.