¶1In accordance with stipulation of counsel that the merchandise covered by the foregoing protest consists of stained glass windows, which are works of art, valued at more than $15 per square foot, similar in all material respects to those the subject of V. Rev. Kilian McGowan, C. P. Rector v. United States (56 Cust. Ct. 450, C.D. 2673), the claim of the plaintiff was sustained.
59 Cust. Ct. 867
Lund v. United States
Decided July 6, 1967
United States Customs Court · decided 1967-07-06
Relies on McGowan v. United States
Decided 1967-07-06