Case: C. S. Emery & Company v. United States
Abbreviation: Emery v. United States
Decision Date: 1952-01-15
Docket Number: No. 56264; protest 170868-K (St. Albans)
Citation: 28 Cust. Ct. 366
Volume: 28
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: C. S. Emery & Company v. United States,
Judges: 
Pages: 366–367

Head Matter:
No. 56264.
protest 170868-K (St. Albans).
C. S. Emery & Company v. United States,

Opinion:
Opinion by
Mollison, J.
When the case was called for trial it "was stipulated that the involved pieces of wood were used in fences and structures in the condition as imported, and it was conceded by counsel for the defendant that the merchandise consists of pickets. On the record presented it was held that the merchandise in question is something more than lumber, i. e., pickets, made from lumber. The claims of the plaintiff were therefore sustained.