Case Name: F. S. Whelan & Sons et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-11-18
Citations: 33 Cust. Ct. 427
Docket Number: No. 58515; protests 167073-K, etc. (Detroit)
Parties: F. S. Whelan & Sons et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 33
Pages: 427–428

Head Matter:
Before the First Division,
November 18, 1954
No. 58515.
protests 167073-K, etc. (Detroit).
F. S. Whelan & Sons et al. v. United States,

Opinion:
Opinion by
Mollison, J.
In accordance with stipulation of counsel that the merchandise is the same in all material respects as that the subject of United States v. E. Dillingham, Inc. (41 C. C. P. A. 221, C. A. D. 555), the claim for free entry under paragraph 1805 as pickets was sustained.