McGowan v. United States

DoNLON, Judge:

The articles at bar are windows which, in all essential respects, are similar to the windows that were the subject of litigation in Mission of San Gabriel et al. v. United States, 44 Cust. Ct. 157, C.D. 2171, and there were held to be stained glass windows entitled to free entry under paragraph 1810. The Government did not take an appeal from that decision.

Plaintiff argues that we should decide the instant litigation as we did in the San Gabriel case. Defendant argues, however, that the present record has been more fully developed than was the record there and that our decision…