Esso Export Corp. v. United States

54 Cust. Ct. 393, 1965 Cust. Ct. LEXIS 1978
CourtUnited States Customs Court
DecidedApril 14, 1965
DocketNo. 69240; protest 199145-K (Norfolk)
StatusPublished

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

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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Bluebook (online)
54 Cust. Ct. 393, 1965 Cust. Ct. LEXIS 1978, Counsel Stack Legal Research, https://law.counselstack.com/opinion/esso-export-corp-v-united-states-cusc-1965.