Case: R. M. Bowden Smith v. United States
Abbreviation: Smith v. United States
Decision Date: 1955-01-13
Docket Number: No. 58693; protest 199281-K (Philadelphia)
Citation: 34 Cust. Ct. 262
Volume: 34
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: R. M. Bowden Smith v. United States,
Judges: 
Pages: 262–262

Head Matter:
No. 58693.
protest 199281-K (Philadelphia).
R. M. Bowden Smith v. United States,

Opinion:
Opinion by
Rao, J.
In accordance with stipulation of counsel that the merchandise is similar in all material respects to the linoleum the subject of United States v. Pacific Overseas Co., W. J. Byrnes & Co. (42 C. C. P. A. 1, C. A. D. 559), the claim of the plaintiff was sustained.