Esso Standard Oil Co. v. United States

U.S. Customs Court

Esso Standard Oil Co. v. United States

28 Cust. Ct. 366, 1952 Cust. Ct. LEXIS 103

CourtUnited States Customs Court

DecidedJanuary 15, 1952

DocketNo. 56263; protest. 172163-K (New York)

StatusPublished

This text of 28 Cust. Ct. 366 (Esso Standard Oil 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

Esso Standard Oil Co. v. United States, 28 Cust. Ct. 366, 1952 Cust. Ct. LEXIS 103 (cusc 1952).

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Opinion

Opinion by

Mollison, J.

The official return of gauge by the surveyor-showed that 641,497 gallons of oil were unladen in tank No. PO 2 at the Consolidated Edison Co., Astoria, L. I., plant of one of plaintiff’s customers. In accordance with stipulation of counsel that only 633,752.86 gallons of gas enrichment fuel oil were unladen from the S. S. Texas Trader and placed in said tank No. PO 2, the claim of the plaintiff that tax or duty should have been assessed only upon the quantity of oil actually imported was sustained.

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Opinion by

Mollison, J.

The official return of gauge by the surveyor-showed that 641,497 gallons of oil were unladen in tank No. PO 2 at the Consolidated Edison Co., Astoria, L. I., plant of one of plaintiff’s customers. In accordance with stipulation of counsel that only 633,752.86 gallons of gas enrichment fuel oil were unladen from the S. S. Texas Trader and placed in said tank No. PO 2, the claim of the plaintiff that tax or duty should have been assessed only upon the quantity of oil actually imported was sustained.

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Bluebook (online)

28 Cust. Ct. 366, 1952 Cust. Ct. LEXIS 103, Counsel Stack Legal Research, https://law.counselstack.com/opinion/esso-standard-oil-co-v-united-states-cusc-1952.