Case: Protests 114442-K, etc., of W. F. Mackay (Pembina)
Abbreviation: Protests 114442-K of Mackay
Decision Date: 1946-12-27
Docket Number: No. 51488
Citation: 18 Cust. Ct. 137
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 114442-K, etc., of W. F. Mackay (Pembina).
Judges: 
Pages: 137–137

Head Matter:
Before the Third Division,
December 27, 1946
No. 51488.
Protests 114442-K, etc., of W. F. Mackay (Pembina).

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