# Andrews & Co. v. United States

> Court of Customs and Patent Appeals · April 23, 1917 · 8 Ct. Cust. 68

URL: https://www.frixlaw.com/law-library/cases/6827776

## Case

- **Full name:** Andrews & Co. v. United States
- **Court:** Court of Customs and Patent Appeals
- **Decided:** April 23, 1917
- **Citations:** 8 Ct. Cust. 68; 1917 CCPA LEXIS 52; 1917 WL 20109
- **Precedential status:** Published
- **Opinion:** Concurrence by Smith
- **Judges:** Barber, Devries, Martin, Montgomery, Smith, Vries
- **Cited by:** 6 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6827776

## Opinion text

CONCURRING OPINION.
Smith, Judge,
concurring: I am in doubt as to whether the substitution of the designation “tagua nuts” for “vegetable ivory in its natural state” was made because Congress considered the designations as equivalents, or whether that substitution was made because of a legislative intention to confine paragraph 620 to tagua nuts in their condition as they came from the tree. The benefit of that doubt I must, of course, give to the importers. I therefore concur in the conclusion reached in the foregoing opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6827776. Public record. Not legal advice.