Harmar Co. v. United States

U.S. Customs Court

Harmar Co. v. United States

24 Cust. Ct. 450, 1950 Cust. Ct. LEXIS 1928

CourtUnited States Customs Court

DecidedMay 2, 1950

DocketNo. 54303; protest 111640-K (Louisville)

StatusPublished

This text of 24 Cust. Ct. 450 (Harmar 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

Harmar Co. v. United States, 24 Cust. Ct. 450, 1950 Cust. Ct. LEXIS 1928 (cusc 1950).

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Opinion

Opinion by

Johnson, J.

It was stipulated that the merchandise and issues are the same in all material respects as those involved in Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C. D. 1155), and further that the gauge for internal revenue tax purposes on barrel No. 402 should be 31.8 proof gallons. Following the decision cited the collector was directed to reliquidate the entry and refund all duties taken upon quantities in excess of the quantities upon which internal revenue taxes were finally assessed, and as to barrel No. 402, to assess the internal revenue tax at the appropriate rate upon 31.8 proof gallons.

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Opinion by

Johnson, J.

It was stipulated that the merchandise and issues are the same in all material respects as those involved in Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C. D. 1155), and further that the gauge for internal revenue tax purposes on barrel No. 402 should be 31.8 proof gallons. Following the decision cited the collector was directed to reliquidate the entry and refund all duties taken upon quantities in excess of the quantities upon which internal revenue taxes were finally assessed, and as to barrel No. 402, to assess the internal revenue tax at the appropriate rate upon 31.8 proof gallons.

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Bluebook (online)

24 Cust. Ct. 450, 1950 Cust. Ct. LEXIS 1928, Counsel Stack Legal Research, https://law.counselstack.com/opinion/harmar-co-v-united-states-cusc-1950.

Opinion

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