Case Name: R. W. Smith et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-03-11
Citations: 32 Cust. Ct. 423
Docket Number: No. 57907; protests 187209-K, etc. (Galveston)
Parties: R. W. Smith et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 32
Pages: 423–423

Head Matter:
No. 57907.
R. W. Smith et al. v. United States,
protests 187209-K, etc. (Galveston).

Opinion:
Opinion by
Lawrence, J.
In accordance with stipulation of counsel that the merchandise consists of seamless steel oil-well casings similar in all material respects to those the subject of United States v. Winkler-Koch Engineering Co. (41 C. C. P. A. 121, C. A. D. 540), the claim of the plaintiffs was sustained.