Case: John L. Westland & Son, Inc., a/c Pacific Instruments Corp. et al. v. United States
Abbreviation: John L. Westland & Son, Inc. v. United States
Decision Date: 1961-12-13
Docket Number: No. 66272; protests 59/22127, etc. (Los Angeles)
Citation: 47 Cust. Ct. 393
Volume: 47
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: John L. Westland & Son, Inc., a/c Pacific Instruments Corp. et al. v. United States,
Judges: 
Pages: 393–393

Head Matter:
Before the First Division,
December 13, 1961
No. 66272.
John L. Westland & Son, Inc., a/c Pacific Instruments Corp. et al. v. United States,
protests 59/22127, etc. (Los Angeles).

Opinion:
Opinion by
Oliver, C. J.
In accordance with stipulation of counsel that the merchandise consists of recording tapes similar in all material respects to those the subject of Electric & Musical Industries (US), Ltd. v. United States (42 Cust. Ct. 87, C.D. 2070), the claim of the plaintiffs was sustained.