Dohrmann Commercial Co. v. United States

U.S. Customs Court

Dohrmann Commercial Co. v. United States

27 Cust. Ct. 338, 1951 Cust. Ct. LEXIS 1120

CourtUnited States Customs Court

DecidedOctober 30, 1951

DocketNo. 55949; protest 136062-K (San Francisco)

StatusPublished

This text of 27 Cust. Ct. 338 (Dohrmann Commercial 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

Dohrmann Commercial Co. v. United States, 27 Cust. Ct. 338, 1951 Cust. Ct. LEXIS 1120 (cusc 1951).

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Opinion

[339]*339Opinion by

Ekwall, J.

At the trial the customhouse broker testified that duress certificates were filed for both invoices and the office copy of the certificates covering invoice Nos. 1 and 2 was received in evidence as collective exhibit 1. Upon the record presented, the claim of the plaintiff was sustained, the court finding that the plaintiff had overcome the presumption of correctness attaching to the collector’s action by positive proof that the missing duress certificate was actually filed by plaintiff’s agent. The collector was therefore directed to re-liquidate and make allowance for the British purchase tax, in accordance with the judgment in Reap. Dec. 7053, supra.

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[339]*339Opinion by

Ekwall, J.

At the trial the customhouse broker testified that duress certificates were filed for both invoices and the office copy of the certificates covering invoice Nos. 1 and 2 was received in evidence as collective exhibit 1. Upon the record presented, the claim of the plaintiff was sustained, the court finding that the plaintiff had overcome the presumption of correctness attaching to the collector’s action by positive proof that the missing duress certificate was actually filed by plaintiff’s agent. The collector was therefore directed to re-liquidate and make allowance for the British purchase tax, in accordance with the judgment in Reap. Dec. 7053, supra.

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Bluebook (online)

27 Cust. Ct. 338, 1951 Cust. Ct. LEXIS 1120, Counsel Stack Legal Research, https://law.counselstack.com/opinion/dohrmann-commercial-co-v-united-states-cusc-1951.