Arista Oil Products Corp. v. United States

45 Cust. Ct. 368
CourtUnited States Customs Court
DecidedNovember 14, 1960
DocketNo. 64874; protest 59/30828 (New York)
StatusPublished

This text of 45 Cust. Ct. 368 (Arista Oil Products Corp. 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
Arista Oil Products Corp. v. United States, 45 Cust. Ct. 368 (cusc 1960).

Opinion

Opinion by

Wilson, J.

In accordance with oral stipulation of counsel that the merchandise was not derived from linseed oil, but that it was distilled from sperm whale oil, it was held that the merchandise is not subject to the tax imposed under the Internal Revenue Code.

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45 Cust. Ct. 368, Counsel Stack Legal Research, https://law.counselstack.com/opinion/arista-oil-products-corp-v-united-states-cusc-1960.