J. D. Smith Interocean, Inc. v. United States
J. D. Smith Interocean, Inc. v. United States
52 Cust. Ct. 242; 1964 Cust. Ct. LEXIS 3824
Opinion of the Court
Opinion by
In accordance with stipulation of counsel that the merchandise consists of woven nylon umbrella cloth similar in use to cotton waterproof cloth, not in part of india rubber, and following the principles set forth in United States v. Steinberg Bros. (47 CCPA 47, C.A.D. 727), the claim of the plaintiff was sustained.
Case-law data current through September 30, 2026. Source: CourtListener bulk data.