Legal Opinion

St. Mary's Church v. United States

United States Customs Court

Decided June 19, 1967No. P67/203; protest 62/1095(B) (Los Angeles)Published

1Opinion of the Court

Oliver J.

In accordance with stipulation of counsel that the merchandise covered by the foregoing protest consists of faceted stained glass window panels which are works of art, imported for and installed in a church, similar in all material respects to the stained glass windows the subject of Mission of San Gabriel and W. J. Byrnes & Co. v. United States (44 Cust. Ct. 157, C.D. 2171); V. Rev. Kilian McGowan, C. P. Rector v. United States (56 Cust. Ct. 450, C.D. 2673) ; and Castelazo & Associates et al. v. United States (57 Cust. Ct. 67, C.D. 2728), the claim of the plaintiff was sustained.

2Cases cited3 opinions

  1. McGowan v. United StatesUnited States Customs Court · 1966
  2. Castelazo & Associates v. United StatesUnited States Customs Court · 1966
  3. Mission of San Gabriel v. United StatesUnited States Customs Court · 1960