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United States Customs Court, 1951

Smith v. United States

Smith v. United States
United States Customs Court · Decided November 27, 1951 · Lawrence
27 Cust. Ct. 361; 1951 Cust. Ct. LEXIS 1244
Smith v. United States

Opinion of the Court

Opinion by

Lawrence, J.

It was stipulated that certain items of the merchandise consist of radar equipment the same in all material respects as that the subject of United States v. United Geophysical Company (38 C. C. P. A. 137, C. A. D. 451). Upon the agreed statement of facts and following the authority cited, the radar equipment and parts thereof were held dutiable as claimed.

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