Case Name: Protest 972004-G of Salomon & Phillips (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-01-05
Citations: 12 Cust. Ct. 237
Docket Number: No. 49107
Parties: Protest 972004-G of Salomon & Phillips (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 12
Pages: 237–237

Head Matter:
Before the First Division,
January 5, 1944
No. 49107.
Protest 972004-G of Salomon & Phillips (Los Angeles).

Opinion:
Opinion by
Walker, J.
It was stipulated that the said soap contained 15.27 percent palm oil or 240.5 pounds, that the remainder of the soap contained none of the other oils enumerated in said section 701, and that the record in Emporium-Capwell Co. v. United States (4 Cust. Ct. 179, C. D. 318) be incorporated in the record herein. In accordance therewith and following said cited case the. protest was sustained to that extent.