Case: Protest 114453-K (A) of W. F. Mackay (Pembina)
Abbreviation: Protest 114453-K (A) of Mackay
Decision Date: 1946-11-20
Docket Number: No. 51427
Citation: 17 Cust. Ct. 222
Volume: 17
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 114453-K (A) of W. F. Mackay (Pembina).
Judges: 
Pages: 222–222

Head Matter:
Before the Third Division,
November 20, 1946
No. 51427.
Protest 114453-K (A) 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.