Case Name: Parrott & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1948-10-20
Citations: 21 Cust. Ct. 225
Docket Number: No. 52634; protest 961625-G (Los Angeles)
Parties: Parrott & Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 21
Pages: 225–225

Head Matter:
No. 52634.
protest 961625-G (Los Angeles).
Parrott & Co. v. United States,

Opinion:
Opinion by
Mollison, J.
It was stipulated that the wooden boxes containing the canned oranges are the same in all material respects as those passed upon in Nozaki Brothers, Inc. v. United States (1 Cust. Ct. 262, C. D. 61). Accepting this stipulation as a statement of fact and following the decision cited, the claim for free entry of the wooden boxes in question was sustained.