Dreyfus, Ashby & Co. v. United States

U.S. Customs Court

Dreyfus, Ashby & Co. v. United States

39 Cust. Ct. 381

CourtUnited States Customs Court

DecidedJuly 24, 1957

DocketNo. 61083; protest 284329-K (New York)

StatusPublished

This text of 39 Cust. Ct. 381 (Dreyfus, Ashby & 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

Dreyfus, Ashby & Co. v. United States, 39 Cust. Ct. 381 (cusc 1957).

Pincite

Opinion

Opinion by

Johnson, J.

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 case Nos. 2975, 2977, 2978, 2979, and 3081, reported by the inspector as manifested, not found, were not in fact received by the importer. In accordance with stipulation of counsel and following the decision cited it was held that duty and internal revenue tax are not assessable upon the cases of liqueurs reported by the inspector as manifested, not found. The protest was sustained to this extent.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Johnson, J.

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 case Nos. 2975, 2977, 2978, 2979, and 3081, reported by the inspector as manifested, not found, were not in fact received by the importer. In accordance with stipulation of counsel and following the decision cited it was held that duty and internal revenue tax are not assessable upon the cases of liqueurs reported by the inspector as manifested, not found. The protest was sustained to this extent.

Cite This Page — Counsel Stack

Bluebook (online)

39 Cust. Ct. 381, Counsel Stack Legal Research, https://law.counselstack.com/opinion/dreyfus-ashby-co-v-united-states-cusc-1957.