Case Name: Protest 915996-G of Smith & Nichols, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-11-16
Citations: 1 Cust. Ct. 484
Docket Number: No. 39869
Parties: Protest 915996-G of Smith & Nichols, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 484–484

Head Matter:
No. 39869.
Protest 915996-G of Smith & Nichols, Inc. (New York).

Opinion:
Opinion by
McClelland, P. J.
It was stipulated that the commodity in question is similar to that passed upon in Smith v. United States (C. D. 18). The claim for free entry under paragraph 1796 was therefore sustained.