Case Name: Lipman's v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1962-10-31
Citations: 49 Cust. Ct. 280
Docket Number: No. 67155; protest 61/5644 (New York)
Parties: Lipman’s v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 49
Pages: 280–281

Head Matter:
Before the Second Division,
October 31, 1962
No. 67155.
protest 61/5644 (New York).
Lipman’s v. United States,

Opinion:
Opinion by
Lawrence, J.
In accordance with stipulation of counsel that the merchandise consists of ball cocks, which are constituent and integral parts of toilet-box assemblies, the same in all material respects as those the subject of The Durst Mfg. Co., Inc. v. United States (36 Cust. Ct. 220, C.D. 1778), the claim of the plaintiff was sustained.