Case Name: Balfour, Guthrie & Co., Ltd., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1960-10-18
Citations: 45 Cust. Ct. 328
Docket Number: No. 64739; protests 997966-G, etc. (Los Angeles)
Parties: Balfour, Guthrie & Co., Ltd., et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 45
Pages: 328–328

Head Matter:
No. 64739.
Balfour, Guthrie & Co., Ltd., et al. v. United States,
protests 997966-G, etc. (Los Angeles).

Opinion:
Opinion by
Richardson, J.
In accordance with stipulation of counsel that the merchandise and issues are similar in all material respects to those involved in United States v. R. C. Williams & Co., Inc. (40 C.C.P.A. 130, C.A.D. 508), and Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C.D 1155), the claim of the plaintiffs was sustained.