Sipanam, Inc. v. United States

Opinion by Lawrence, J. In accordance with stipulation of counsel that the merchandise consists of seamless steel oil-well casing, advanced beyond hammering, rolling, or casting, similar in all material respects to that the subject of Humble Oil & Refining Co. et al. v. United States (32 Cust. Ct. 32, C.D. 1577), the claim of the plaintiffs was sustained.