Amoskeag's bale ticket and Omega Ring Twist's bale ticket both used the term "ACA". Amoskeag had originally used the letters A, B. C. and D as grades of quality. "ACA" was developed in 1834 and those letters were placed in the new bales tickets where A,B,C, or D had been. This was the key point in the decision.
Here is an excerpt from the Appellant's brief citing the common knowledge and understanding of the customers regarding what ACA meant.
Amoskeag identified their company name and their location. The letter "ACA" did not refer to any thing special other than a new quality. This nullified their claim that "ACA" was a valid trademark.
Here is the decision of the Court regarding the use of the letters "ACA" for mattress ticking.