Case Name: Sipanam, Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1965-03-22
Citations: 54 Cust. Ct. 351
Docket Number: No. 69155; protests 320999-K, etc. (Galveston)
Parties: Sipanam, Inc., et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 54
Pages: 351–351

Head Matter:
Before the Second Division,
March 22, 1965
No. 69155.
Sipanam, Inc., et al. v. United States,
protests 320999-K, etc. (Galveston).

Opinion:
Opinion by
Lawrence, J.
In accordance with stipulation of counsel that the merchandise consists of seamless steel oil-well casing, advanced beyond hammering, rolling, or casting, similar in all material respects to that the subject of Humble Oil & Refining Co. et al. v. United States (32 Cust. Ct. 32, C.D. 1577), the claim of the plaintiffs was sustained.