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United States Customs Court, 1938

Protest 915996-G of Smith & Nichols, Inc.

Protest 915996-G of Smith & Nichols, Inc.
United States Customs Court · Decided November 16, 1938 · McClelland
1 Cust. Ct. 484
Protest 915996-G of Smith & Nichols, Inc.

Opinion of the Court

Opinion by

McClelland, P. J.

It was stipulated that the commodity in question is similar to that passed upon in Smith v. United States (C. D. 18). The claim for free entry under paragraph 1796 was therefore sustained.

Case-law data current through September 30, 2026. Source: CourtListener bulk data.