Alex. D. Shaw & Co. v. United States
58 Ct. Cl. 642, 1923 U.S. Ct. Cl. LEXIS 225, 1923 WL 2160
Opinion
[645] MEMORANDUM 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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Alex. D. Shaw & Co. v. United States, 58 Ct. Cl. 642, 1923 U.S. Ct. Cl. LEXIS 225, 1923 WL 2160 (cc 1923).
58 Ct. Cl. 642 (Alex. D. Shaw & Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Shaw & Co. v. United States
11 Ct. Cust. 226 (Customs and Patent Appeals, 1922)