Calco Chemical Division v. United States

Opinion by

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.