"21" Brands, Inc. v. United States , 23 Cust. Ct. 227 ( 1949 )

Opinion by

Johnson, J.

At the trial the case was submitted upon the record including the collector’s letter of transmittal. For the reasons stated in Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C. D. 1155), the claim of the plaintiff was sustained.