Abbott v. United States

U.S. Customs Court

Abbott v. United States

33 Cust. Ct. 413, 1954 Cust. Ct. LEXIS 883

CourtUnited States Customs Court

DecidedNovember 4, 1954

DocketNo. 58484; protest 208801-K (Boston)

StatusPublished

This text of 33 Cust. Ct. 413 (Abbott v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Abbott v. United States, 33 Cust. Ct. 413, 1954 Cust. Ct. LEXIS 883 (cusc 1954).

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Opinion

[414]*414Opinion by

Ekwall, J.

It was stipulated that the merchandise consists of tins of sardines in added sild oil, packed in cartons of 50 tins per carton; that the added sild oil was assessed at three-fourths of 1 cent per pound under section 2491 (a), as modified, supra, at 2.50 kilos per carton, being the amount of added sild oil per case of 100 tins; and that the added sild oil in the importation which is subject to the said tax is only 1.25 kilos per carton. Upon the agreed facts, it was held that the internal revenue tax should have been assessed on the basis of 1.25 kilos per carton, based upon a quantity of 50 tins.

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[414]*414Opinion by

Ekwall, J.

It was stipulated that the merchandise consists of tins of sardines in added sild oil, packed in cartons of 50 tins per carton; that the added sild oil was assessed at three-fourths of 1 cent per pound under section 2491 (a), as modified, supra, at 2.50 kilos per carton, being the amount of added sild oil per case of 100 tins; and that the added sild oil in the importation which is subject to the said tax is only 1.25 kilos per carton. Upon the agreed facts, it was held that the internal revenue tax should have been assessed on the basis of 1.25 kilos per carton, based upon a quantity of 50 tins.

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Bluebook (online)

33 Cust. Ct. 413, 1954 Cust. Ct. LEXIS 883, Counsel Stack Legal Research, https://law.counselstack.com/opinion/abbott-v-united-states-cusc-1954.