Julius Wile Sons & Co. v. United States

U.S. Customs Court

Julius Wile Sons & Co. v. United States

41 Cust. Ct. 445

CourtUnited States Customs Court

DecidedDecember 11, 1958

DocketNo. 62584; protest 221110-K (New York)

StatusPublished

This text of 41 Cust. Ct. 445 (Julius Wile Sons & 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

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

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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.

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Bluebook (online)

41 Cust. Ct. 445, Counsel Stack Legal Research, https://law.counselstack.com/opinion/julius-wile-sons-co-v-united-states-cusc-1958.