Joseph Abrams Co. v. United States

U.S. Customs Court

Joseph Abrams Co. v. United States

19 Cust. Ct. 146, 1947 Cust. Ct. LEXIS 1086

CourtUnited States Customs Court

DecidedOctober 9, 1947

DocketNo. 51947; protests 109451-K, etc. (San Francisco)

StatusPublished

Cited by1 cases

This text of 19 Cust. Ct. 146 (Joseph Abrams 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

Joseph Abrams Co. v. United States, 19 Cust. Ct. 146, 1947 Cust. Ct. LEXIS 1086 (cusc 1947).

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Opinion

Opinion by

Johnson, J.

It was stipulated that the merchandise and issues herein are similar in all material respects to those involved in United States v. Somerset (33 C. C. P. A. 138, C. A. D. 328), and that a quantity of liquor amounting to 10 percent or more of the value of the contents of each of the barrels, casks, packages, etc., was lost in transit from the port of exportation to the port of destination due to breakage, leakage, or damage. In accordance therewith it was held that an allowance should have been made for the loss appearing upon the^gaugers’ returns as verified by the affidavits of the importers. The protests were sustained to this extent.

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Opinion by

Johnson, J.

It was stipulated that the merchandise and issues herein are similar in all material respects to those involved in United States v. Somerset (33 C. C. P. A. 138, C. A. D. 328), and that a quantity of liquor amounting to 10 percent or more of the value of the contents of each of the barrels, casks, packages, etc., was lost in transit from the port of exportation to the port of destination due to breakage, leakage, or damage. In accordance therewith it was held that an allowance should have been made for the loss appearing upon the^gaugers’ returns as verified by the affidavits of the importers. The protests were sustained to this extent.

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19 Cust. Ct. 146, 1947 Cust. Ct. LEXIS 1086, Counsel Stack Legal Research, https://law.counselstack.com/opinion/joseph-abrams-co-v-united-states-cusc-1947.

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