Case: C. J. Tower & Sons v. United States
Abbreviation: Tower v. United States
Decision Date: 1959-05-27
Docket Number: No. 63103; protest 321719-K (Buffalo)
Citation: 42 Cust. Ct. 398
Volume: 42
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: C. J. Tower & Sons v. United States,
Judges: 
Pages: 398–398

Head Matter:
Before the First Division,
May 27, 1959
No. 63103.
C. J. Tower & Sons v. United States,
protest 321719-K (Buffalo).

Opinion:
Opinion by
Mollison, J.
It was stipulated that the merchandise consists of glued stock pine lumber of a length, width, and thickness which is recognized in the trade as lumber, if of 1-pieee material. Applying the principle of the decision in B. A., McKenzie & Co., Inc. v. United States (39 Cust. Ct. 52, C.D. 1903) to the stipulated facts, the claim of the plaintiff was sustained.