Leroux & Co. v. United States

U.S. Customs Court

Leroux & Co. v. United States

24 Cust. Ct. 446, 1950 Cust. Ct. LEXIS 1911

CourtUnited States Customs Court

DecidedApril 27, 1950

DocketNo. 54286; protest 130018-K (Philadelphia)

StatusPublished

This text of 24 Cust. Ct. 446 (Leroux & 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

Leroux & Co. v. United States, 24 Cust. Ct. 446, 1950 Cust. Ct. LEXIS 1911 (cusc 1950).

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Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the quantity subject to the assessment of internal revenue taxes and the quantity withdrawn from warehouse amounted to 14,976.1 proof gallons of brandy rather than 15,677.9 proof gallons. It was further 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). 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 it was held that internal revenue taxes should have been assessed at the appropriate rate upon 14,976.1 gallons, the quantity withdrawn from warehouse.

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Opinion by

Johnson, J.

At the trial it was stipulated that the quantity subject to the assessment of internal revenue taxes and the quantity withdrawn from warehouse amounted to 14,976.1 proof gallons of brandy rather than 15,677.9 proof gallons. It was further 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). 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 it was held that internal revenue taxes should have been assessed at the appropriate rate upon 14,976.1 gallons, the quantity withdrawn from warehouse.

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Bluebook (online)

24 Cust. Ct. 446, 1950 Cust. Ct. LEXIS 1911, Counsel Stack Legal Research, https://law.counselstack.com/opinion/leroux-co-v-united-states-cusc-1950.

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