Case Name: Lipman's v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1962-12-31
Citations: 50 Cust. Ct. 166
Docket Number: No. 67305; protest 62/12161 (New York)
Parties: Lipman’s v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 50
Pages: 166–167

Head Matter:
Before the Second Division,
December 31, 1962
No. 67305.
Lipman’s v. United States,
protest 62/12161 (New York).

Opinion:
Opinion by
Lawrence, J.
In accordance with stipulation of counsel that the merchandise consists of ball cock assemblies, which are constitutent and integral parts of toilet-box assemblies, the same in all material respects as those the subject of The Durst Mfg. Co., Inc. v. United States (36 Cust. Ct. 220, C.D. 1778), the claim of the plaintiff was sustained.