Austin Nichols & Co. v. United States

U.S. Customs Court

Austin Nichols & Co. v. United States

40 Cust. Ct. 463

CourtUnited States Customs Court

DecidedFebruary 26, 1958

DocketNo. 61594; protests 276532-K, etc. (New York)

StatusPublished

This text of 40 Cust. Ct. 463 (Austin Nichols & Co. 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

Austin Nichols & Co. v. United States, 40 Cust. Ct. 463 (cusc 1958).

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Opinion

Opinion by

Johnson, J.

It was stipulated that the facts and issues herein are similar in all material respects to those involved in United States v. Browne Vinters Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the quantities reported by the inspector as manifested, not found, were not in fact received by the importers. In accordance with stipulation of counsel and following the decision cited it was held that duty and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found. The protests were sustained to this extent.

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Opinion by

Johnson, J.

It was stipulated that the facts and issues herein are similar in all material respects to those involved in United States v. Browne Vinters Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the quantities reported by the inspector as manifested, not found, were not in fact received by the importers. In accordance with stipulation of counsel and following the decision cited it was held that duty and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found. The protests were sustained to this extent.

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Bluebook (online)

40 Cust. Ct. 463, Counsel Stack Legal Research, https://law.counselstack.com/opinion/austin-nichols-co-v-united-states-cusc-1958.