Case: Reliance Merchandise Co. and Frank P. Dow Co., Inc. v. United States
Abbreviation: Reliance Merchandise Co. v. United States
Decision Date: 1965-12-09
Docket Number: No. 69675; protest 59/29571 (San Francisco)
Citation: 55 Cust. Ct. 504
Volume: 55
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Reliance Merchandise Co. and Frank P. Dow Co., Inc. v. United States,
Judges: 
Pages: 504–504

Head Matter:
Before the First Division,
December 9, 1965
No. 69675.
Reliance Merchandise Co. and Frank P. Dow Co., Inc. v. United States,
protest 59/29571 (San Francisco).

Opinion:
Opinion by
Oliver, J.
In accordance with stipulation of counsel that the merchandise consists of electric motors, less than one-tenth horsepower, similar in all material respects to those the subject of Abstract 66961, the claim of the plaintiffs was sustained.