Case: M. S. Cowen Co. v. United States
Abbreviation: Cowen v. United States
Decision Date: 1961-08-28
Docket Number: No. 65997; protests 279586-K and 58/449 (San Francisco)
Citation: 47 Cust. Ct. 291
Volume: 47
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: M. S. Cowen Co. v. United States,
Judges: 
Pages: 291–291

Head Matter:
No. 65997.
M. S. Cowen Co. v. United States,
protests 279586-K and 58/449 (San Francisco).

Opinion:
Opinion by
Donlon, J.
In accordance with stipulation of counsel that the merchandise and issues are similar in all material respects to those involved in United States v. The Best Foods, Inc. (47 C.C.P.A. 163, C.A.D. 751), the claim of the plaintiff was sustained.