Case: Calco Chemical Division-American Cyanamid Company et al. v. United States
Abbreviation: Calco Chemical Division v. United States
Decision Date: 1950-07-24
Docket Number: No. 54571; protests 151634-K (New York)
Citation: 25 Cust. Ct. 248
Volume: 25
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Calco Chemical Division—American Cyanamid Company et al. v. United States,
Judges: 
Pages: 248–248

Head Matter:
No. 54571.
protests 151634-K, etc. (New York).
Calco Chemical Division—American Cyanamid Company et al. v. United States,

Opinion:
Opinion by
Johnson, J.
In view of the agreed statement of facts establishing that it was necessary to split the drums open by means of a pneumatic hammer or similar tool in order to remove their contents, and that the drums were incapable of further use as containers, the claim of the plaintiffs was sustained. Wm. A. Foster & Co. v. United States (68 Treas. Dec. 384, T. D. 47922) followed.