Arista Oil Products Corp. v. United States
45 Cust. Ct. 368
United States Customs Court·Decided November 14, 1960·No. No. 64874; protest 59/30828 (New York)·Published
Opinion
Opinion by
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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Arista Oil Products Corp. v. United States, 45 Cust. Ct. 368 (cusc 1960).
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