Case: Maurice Isben and W. J. Byrnes & Co. of N. Y., Inc., et al. v. United States
Abbreviation: Isben v. United States
Decision Date: 1954-04-22
Docket Number: No. 58025; protests 220167-K, etc. (New York)
Citation: 32 Cust. Ct. 464
Volume: 32
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Maurice Isben and W. J. Byrnes & Co. of N. Y., Inc., et al. v. United States,
Judges: Ford, J., concurred.
Pages: 464–464

Head Matter:
No. 58025.
protests 220167-K, etc. (New York).
Maurice Isben and W. J. Byrnes & Co. of N. Y., Inc., et al. v. United States,

Opinion:
Opinion by
Oliver, C. J.
In accordance with stipulation of counsel that the kidskin plates are similar in all material respects to those the subject of Kung Chen Fur Corpn. v. United States (29 Cust. Ct. 266, C. D. 1480), the claim for free entry under paragraph 1681 was sustained.
Ford, J., concurred.
Mollison, J., dissented for the reasons set forth in his dissenting opinion in C. D. 1480, supra.