Case: R. W. Smith A/C Robert H. Ray Company v. United States
Abbreviation: Smith v. United States
Decision Date: 1951-11-27
Docket Number: No. 56073; protest 150017-K (Galveston)
Citation: 27 Cust. Ct. 361
Volume: 27
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: R. W. Smith A/C Robert H. Ray Company v. United States,
Judges: 
Pages: 361–361

Head Matter:
No. 56073.
protest 150017-K (Galveston).
R. W. Smith A/C Robert H. Ray Company v. United States,

Opinion:
Opinion by
Lawrence, J.
It was stipulated that certain items of the merchandise consist of radar equipment the same in all material respects as that the subject of United States v. United Geophysical Company (38 C. C. P. A. 137, C. A. D. 451). Upon the agreed statement of facts and following the authority cited, the radar equipment was held dutiable as claimed.