Briones & Co. v. United States

U.S. Customs Court

Briones & Co. v. United States

38 Cust. Ct. 417

CourtUnited States Customs Court

DecidedFebruary 26, 1957

DocketNo. 60521; protests 215464-K, etc. (New York)

StatusPublished

This text of 38 Cust. Ct. 417 (Briones & 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

Briones & Co. v. United States, 38 Cust. Ct. 417 (cusc 1957).

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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 Vintners 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 [418]*418the 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 Vintners 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 [418]*418the merchandise as were reported by the inspector as manifested, not found. The protests were sustained to this extent.

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Bluebook (online)

38 Cust. Ct. 417, Counsel Stack Legal Research, https://law.counselstack.com/opinion/briones-co-v-united-states-cusc-1957.