John Ambriola & Co., Inc. v. United States

U.S. Customs Court

John Ambriola & Co., Inc. v. United States

31 Cust. Ct. 247, 1953 Cust. Ct. LEXIS 1011

CourtUnited States Customs Court

DecidedSeptember 17, 1953

DocketNo. 57484; protests 202217-K, etc. (New York)

StatusPublished

This text of 31 Cust. Ct. 247 (John Ambriola & Co., 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

John Ambriola & Co., Inc. v. United States, 31 Cust. Ct. 247, 1953 Cust. Ct. LEXIS 1011 (cusc 1953).

Pincite

Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the facts and issues herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the quantities reported by the inspector as manifested, not found, or not landed, not found, were not in fact received by the importers. In accordance with stipulation of counsel and following the decision cited it was held that duty and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found, or not landed, not found. The protests were sustained to this extent.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Johnson, J.

At the trial it was stipulated that the facts and issues herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the quantities reported by the inspector as manifested, not found, or not landed, not found, were not in fact received by the importers. In accordance with stipulation of counsel and following the decision cited it was held that duty and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found, or not landed, not found. The protests were sustained to this extent.

Cite This Page — Counsel Stack

Bluebook (online)

31 Cust. Ct. 247, 1953 Cust. Ct. LEXIS 1011, Counsel Stack Legal Research, https://law.counselstack.com/opinion/john-ambriola-co-inc-v-united-states-cusc-1953.