Case: Carson M. Simon & Co. v. United States
Abbreviation: Simon v. United States
Decision Date: 1962-09-18
Docket Number: No. 67049; protest 61/2502 (Philadelphia)
Citation: 49 Cust. Ct. 231
Volume: 49
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Carson M. Simon & Co. v. United States,
Judges: 
Pages: 231–231

Head Matter:
No. 67049.
protest 61/2502 (Philadelphia).
Carson M. Simon & Co. v. United States,

Opinion:
Opinion by
Ford, J.
In accordance with stipulation of counsel that the merchandise consists of articles having as an essential feature an electrical element or device, not suitable for controlling electrical energy, the claim of the plaintiff was sustained.