Case: Protests 87683-K, etc., of Robert E. Landweer et al. (Seattle)
Abbreviation: Protests 87683-K of Landweer
Decision Date: 1946-10-16
Docket Number: No. 51356
Citation: 17 Cust. Ct. 199
Volume: 17
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 87683-K, etc., of Robert E. Landweer et al. (Seattle).
Judges: 
Pages: 199–199

Head Matter:
No. 51356.
Protests 87683-K, etc., of Robert E. Landweer et al. (Seattle).

Opinion:
Opinion by
Mollison, J.
It was stipulated that the lifeboats in question are the same in all material respects as the vessel involved in Tregoning Boat Co. v. United States (15 Cust. Ct. 196, C. D. 971). In accordance therewith it was held that the lifeboats are not subject to duty on the ground that they are "vessels" within the definition contained in 1 U. S. C. § 3.