Case: R. W. Smith v. United States
Abbreviation: Smith v. United States
Decision Date: 1954-06-03
Docket Number: No. 58137; protest 187150-K (Galveston)
Citation: 32 Cust. Ct. 514
Volume: 32
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: R. W. Smith v. United States,
Judges: 
Pages: 514–514

Head Matter:
Before the Second Division,
June 3, 1954
No. 58137.
protest 187150-K (Galveston).
R. W. Smith v. United States,

Opinion:
Opinion by
Lawrence, J.
In accordance with stipulation of counsel that the merchandise consists of seamless steel oil-well casings similar in all material respects to those the subject of United States v. Winkler-Koch Engineering Co. (41 C. C. P. A. 121, C. A. D. 540), the claim of the plaintiff was sustained.