Protests 87683-K of Landweer
17 Cust. Ct. 199
Opinion
Opinion by
It was stipulated that the lifeboats in question are the same in all material respects as the vessel involved in Tregoning Boat Co. v. United States (15 Cust. Ct. 196, C. D. 971). In accordance therewith it was held that the lifeboats are not subject to duty on the ground that they are “vessels” within the definition contained in 1 U. S. C. § 3.
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Protests 87683-K of Landweer, 17 Cust. Ct. 199 (cusc 1946).
17 Cust. Ct. 199 (Protests 87683-K of Landweer) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Tregoning Boat Co. v. United States
15 Cust. Ct. 196 (U.S. Customs Court, 1945)