Case: Paul E. Sernau, Inc. v. United States
Abbreviation: Paul E. Sernau, Inc. v. United States
Decision Date: 1957-05-22
Docket Number: No. 60765; protest 283766-K (New York)
Citation: 38 Cust. Ct. 504
Volume: 38
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Paul E. Sernau, Inc. v. United States,
Judges: 
Pages: 504–504

Head Matter:
Before the First Division,
May 22, 1957
No. 60765.
Paul E. Sernau, Inc. v. United States,
protest 283766-K (New York).

Opinion:
Opinion by
Oliver, C. J.
In accordance with stipulation of counsel that the merchandise consists of metal dime savings banks in chief value of tin or tin plate the same in all material respects as those the subject of M. Pressner & Co. v. United States (36 Cust. Ct. 262, C. D. 1784), the claim of the plaintiff was sustained.