Julius Wile Sons & Co. v. United States

U.S. Customs Court

Julius Wile Sons & Co. v. United States

41 Cust. Ct. 445

United States Customs Court·Decided December 11, 1958·No. No. 62584; protest 221110-K (New York)·Published

Opinion

Opinion by

Johnson, J.

At the trial, the case was submitted upon the official papers and the collector’s report. An examination thereof showing that there was a shortage on delivery of 77.5 gallons at the port of destination, it was held that duty and internal revenue tax are not assessable upon said merchandise. [446]*446United States v. R. C. Williams & Co., Inc. (40 C. C. P. A. 130, C. A. D. 508) and Abstract 61245 followed.

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Opinion by

Johnson, J.

At the trial, the case was submitted upon the official papers and the collector’s report. An examination thereof showing that there was a shortage on delivery of 77.5 gallons at the port of destination, it was held that duty and internal revenue tax are not assessable upon said merchandise. [446]*446United States v. R. C. Williams & Co., Inc. (40 C. C. P. A. 130, C. A. D. 508) and Abstract 61245 followed.

Julius Wile Sons & Co. v. United States, 41 Cust. Ct. 445 (cusc 1958).

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41 Cust. Ct. 445 (Julius Wile Sons & Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.