Baker, Irons & Dockstader, Inc. v. United States

U.S. Customs Court

Baker, Irons & Dockstader, Inc. v. United States

28 Cust. Ct. 447, 1952 Cust. Ct. LEXIS 377

CourtUnited States Customs Court

DecidedApril 3, 1952

DocketNo. 56537; protest 168007-K (New York)

StatusPublished

This text of 28 Cust. Ct. 447 (Baker, Irons & Dockstader, Inc. 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

Baker, Irons & Dockstader, Inc. v. United States, 28 Cust. Ct. 447, 1952 Cust. Ct. LEXIS 377 (cusc 1952).

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Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the issue herein is similar in all material respects to that involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the merchandise, consisting of 2 pieces of white-figured shirtings out of the 21 pieces invoiced as contained in case numbered 8, and 2 pieces of white-figured shirtings out of the 20 pieces invoiced as contained in case numbered 11, reported by the inspector as landed in bad order, was not in fact imported. In accordance with stipulation of counsel and following the decision cited it was held that duty is not assessable upon said 2 pieces of white-figured shirtings out of the 21 pieces invoiced as contained in case numbered 8, and the 2 pieces of white-figured shirtings out of the 20 pieces invoiced as contained in case numbered 11. The protest was sustained to this extent.

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Opinion by

Johnson, J.

At the trial it was stipulated that the issue herein is similar in all material respects to that involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the merchandise, consisting of 2 pieces of white-figured shirtings out of the 21 pieces invoiced as contained in case numbered 8, and 2 pieces of white-figured shirtings out of the 20 pieces invoiced as contained in case numbered 11, reported by the inspector as landed in bad order, was not in fact imported. In accordance with stipulation of counsel and following the decision cited it was held that duty is not assessable upon said 2 pieces of white-figured shirtings out of the 21 pieces invoiced as contained in case numbered 8, and the 2 pieces of white-figured shirtings out of the 20 pieces invoiced as contained in case numbered 11. The protest was sustained to this extent.

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Bluebook (online)

28 Cust. Ct. 447, 1952 Cust. Ct. LEXIS 377, Counsel Stack Legal Research, https://law.counselstack.com/opinion/baker-irons-dockstader-inc-v-united-states-cusc-1952.