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