Alex. D. Shaw & Co. v. United States

Court of Claims

Alex. D. Shaw & Co. v. United States

58 Ct. Cl. 642, 1923 U.S. Ct. Cl. LEXIS 225, 1923 WL 2160

CourtUnited States Court of Claims

DecidedNovember 12, 1923

DocketNo. 33S-A

StatusPublished

This text of 58 Ct. Cl. 642 (Alex. D. Shaw & Co. v. United States) is published on Counsel Stack Legal Research, covering United States Court of Claims primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Alex. D. Shaw & Co. v. United States, 58 Ct. Cl. 642, 1923 U.S. Ct. Cl. LEXIS 225, 1923 WL 2160 (cc 1923).

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Opinion

[645]*645MEMORANDUM BY THE COURT.

1. The Court of Customs Appeals held that a tax in all respects similar to that complained of was a customs duty. See Alex. D. Shaw & Co. v. United States, 11 Ct. Cust. Appls. 226.

2. The tax being a customs duty this court is without jurisdiction; and on the other hand, if it was an internal-revenue tax the plaintiff was liable for it.

The petition is dismissed.

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[645]*645MEMORANDUM BY THE COURT.

1. The Court of Customs Appeals held that a tax in all respects similar to that complained of was a customs duty. See Alex. D. Shaw & Co. v. United States, 11 Ct. Cust. Appls. 226.

2. The tax being a customs duty this court is without jurisdiction; and on the other hand, if it was an internal-revenue tax the plaintiff was liable for it.

The petition is dismissed.

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Bluebook (online)

58 Ct. Cl. 642, 1923 U.S. Ct. Cl. LEXIS 225, 1923 WL 2160, Counsel Stack Legal Research, https://law.counselstack.com/opinion/alex-d-shaw-co-v-united-states-cc-1923.

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