Case Name: Calco Chemical Division-American Cyanamid Company et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1950-07-24
Citations: 25 Cust. Ct. 248
Docket Number: No. 54571; protests 151634-K (New York)
Parties: Calco Chemical Division—American Cyanamid Company et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 25
Pages: 248–248

Head Matter:
No. 54571.
protests 151634-K, etc. (New York).
Calco Chemical Division—American Cyanamid Company et al. v. United States,

Opinion:
Opinion by
Johnson, J.
In view of the agreed statement of facts establishing that it was necessary to split the drums open by means of a pneumatic hammer or similar tool in order to remove their contents, and that the drums were incapable of further use as containers, the claim of the plaintiffs was sustained. Wm. A. Foster & Co. v. United States (68 Treas. Dec. 384, T. D. 47922) followed.