Case Name: Protests 114444-K, etc., of W. F. Mackay (Pembina)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-04-05
Citations: 16 Cust. Ct. 255
Docket Number: No. 51001
Parties: Protests 114444-K, etc., of W. F. Mackay (Pembina).
Judges: 
Reporter: United States Customs Court Reports
Volume: 16
Pages: 255–255

Head Matter:
Before the Third Division,
April 5, 1946
No. 51001.
Protests 114444-K, etc., of W. F. Mackay (Pembina).

Opinion:
Opinion by
Cline, J.
It was stipulated that the merchandise is the same in all matérial- respects as that- passed upon in Tower & Sons v. United Stales (14 Cust. Ct. 94, C. D. 919). In accordance therewith the claim for free entry was sustained.