Case Name: Shell Oil Co. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-03-17
Citations: 42 Cust. Ct. 307
Docket Number: No. 62850; protests 285894-K, etc. (Los Angeles)
Parties: Shell Oil Co. et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 42
Pages: 307–307

Head Matter:
Before the Second Division,
March 17, 1959
No. 62850.
Shell Oil Co. et al. v. United States,
protests 285894-K, etc. (Los Angeles).

Opinion:
Opinion by
Lawrence, J.
In accordance with stipulation of counsel that the merchandise consists of seamless steel oil-well casings the same in all material respects as those the subject of United Supply & Mfg. Co., The Crispin Company v. United States (37 Cust. Ct. 95, C.D. 1804), the claim of the plaintiffs was sustained.