F. Strauss & Son, Inc. v. United States

U.S. Customs Court

F. Strauss & Son, Inc. v. United States

29 Cust. Ct. 390, 1952 Cust. Ct. LEXIS 1592

CourtUnited States Customs Court

DecidedOctober 21, 1952

DocketNo. 56912; protest 179441-K/14049 (New Orleans)

StatusPublished

This text of 29 Cust. Ct. 390 (F. Strauss & Son, Inc. 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

F. Strauss & Son, Inc. v. United States, 29 Cust. Ct. 390, 1952 Cust. Ct. LEXIS 1592 (cusc 1952).

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Opinion

Opinion by

Johnson, J.

At the trial, the customs inspector testified that the case he reported as short was not received with the shipment. Plaintiff’s second witness also testified that a case was short when the shipment was received, but that one case was shipped later and that duty and internal revenue taxes were again paid thereon. In view of the evidence presented and following United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351), it was held that duty and internal revenue tax are not assessable upon the case shown to have been short-landed. The protest was sustained to this extent.

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Opinion by

Johnson, J.

At the trial, the customs inspector testified that the case he reported as short was not received with the shipment. Plaintiff’s second witness also testified that a case was short when the shipment was received, but that one case was shipped later and that duty and internal revenue taxes were again paid thereon. In view of the evidence presented and following United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351), it was held that duty and internal revenue tax are not assessable upon the case shown to have been short-landed. The protest was sustained to this extent.

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Bluebook (online)

29 Cust. Ct. 390, 1952 Cust. Ct. LEXIS 1592, Counsel Stack Legal Research, https://law.counselstack.com/opinion/f-strauss-son-inc-v-united-states-cusc-1952.