Esso Export Corp. v. United States

U.S. Customs Court

Esso Export Corp. v. United States

54 Cust. Ct. 393, 1965 Cust. Ct. LEXIS 1978

United States Customs Court·Decided April 14, 1965·No. No. 69240; protest 199145-K (Norfolk)·Published

Opinion

Opinion by

Nichols, J.

In accordance with stipulation of counsel that the merchandise consists of crude petroleum, topped crude petroleum, or fuel oil derived from petroleum (including fuel oil known as gas oil) and that said merchandise and all the material facts with respect to the importation and assessment of tax thereon are similar in all material respects to those the subject of Abstract 67732, the claim of the plaintiff was sustained as to 30 percent of the quantity of merchandise covered by the entry involved herein.

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Opinion by

Nichols, J.

In accordance with stipulation of counsel that the merchandise consists of crude petroleum, topped crude petroleum, or fuel oil derived from petroleum (including fuel oil known as gas oil) and that said merchandise and all the material facts with respect to the importation and assessment of tax thereon are similar in all material respects to those the subject of Abstract 67732, the claim of the plaintiff was sustained as to 30 percent of the quantity of merchandise covered by the entry involved herein.

Esso Export Corp. v. United States, 54 Cust. Ct. 393, 1965 Cust. Ct. LEXIS 1978 (cusc 1965).

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54 Cust. Ct. 393 (Esso Export Corp. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.