I. B. Cohen & Sons Corp. v. United States

Opinion by

Oliver, C. J.

At the trial it was stipulated that the statuettes are “composed wholly or in chief value of iron, steel, lead, copper, brass, nickel, pewter, zinc, aluminum or other metal but not plated with platinum, gold, or silver, or colored with gold lacquer.” It was further stipulated that the “glass container is specifically designed to contain the article therein and that it is the usual container for the merchandise involved.” A sample of the item in question, received in evidence as exhibit 1, consists of a glass container measuring approximately 1)4" by l%" by thick,…