Case: Dyson Shipping Co., Inc. v. United States
Abbreviation: Dyson Shipping Co. v. United States
Decision Date: 1954-03-25
Docket Number: No. 57942; protests 978267-G and 978701-G (New York)
Citation: 32 Cust. Ct. 434
Volume: 32
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Dyson Shipping Co., Inc. v. United States,
Judges: Ford, J., concurred.
Pages: 434–434

Head Matter:
No. 57942.
protests 978267-G and 978701-G (New York).
Dyson Shipping Co., Inc. v. United States,

Opinion:
Opinion by
Oliver, C. J.
In accordance with stipulation of counsel that the items marked "A" consist of goatskins similar in all material respects to those the subject of United States v. Winograd Bros., Inc. (32 C. C. P. A. 153, C. A. D. 302), and that the items marked "B" consist of kidskin plates the same as those involved in 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, only so far as the items marked "B" are concerned.