Gehrig, Hoban & Co. v. United States

U.S. Customs Court

Gehrig, Hoban & Co. v. United States

38 Cust. Ct. 452

CourtUnited States Customs Court

DecidedApril 4, 1957

DocketNo. 60606; protest 275343-K (New York)

StatusPublished

This text of 38 Cust. Ct. 452 (Gehrig, Hoban & 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

Gehrig, Hoban & Co. v. United States, 38 Cust. Ct. 452 (cusc 1957).

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Opinion

Opinion by

Johnson, J.

At the trial 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 the merchandise, consisting of nine fishing reels missing from case No. 105, was not in fact imported. In accordance with stipulation of counsel and following the decision cited it was held that duty is not assessable upon the said nine fishing reels missing from case No. 105. The protest was sustained to this extent.

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Opinion by

Johnson, J.

At the trial 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 the merchandise, consisting of nine fishing reels missing from case No. 105, was not in fact imported. In accordance with stipulation of counsel and following the decision cited it was held that duty is not assessable upon the said nine fishing reels missing from case No. 105. The protest was sustained to this extent.

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Bluebook (online)

38 Cust. Ct. 452, Counsel Stack Legal Research, https://law.counselstack.com/opinion/gehrig-hoban-co-v-united-states-cusc-1957.