Wiley v. United States

United States Customs Court

Decided February 21, 1962

United States Customs Court · decided 1962-02-21

Relies on Dalton Cooper, Inc. v. United States

Decided 1962-02-21

¶1Opinion by

Richardson, J.

¶2In accordance with stipulation of counsel that the merchandise is the same in all material respects as that involved in Dalton Cooper, Inc., et al. v. United States (41 Cust. Ct. 271, C.D. 2051), the claim of the plaintiffs was sustained.

Donlon, J., dissented for the reasons set forth in her dissenting opinion in C.D. 2061, supra.