Lone Star Co. v. United States

U.S. Customs Court

Lone Star Co. v. United States

31 Cust. Ct. 286, 1953 Cust. Ct. LEXIS 1125

United States Customs Court·Decided November 5, 1953·No. No. 57598; protest 175022-K (Galveston)·Published

Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the issues and facts 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 (“1 case short landed”), were not in fact received by the importer. 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 not found, i. e., “1 case short landed.” The protest was sustained to this extent.

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Opinion by

Johnson, J.

At the trial it was stipulated that the issues and facts 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 (“1 case short landed”), were not in fact received by the importer. 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 not found, i. e., “1 case short landed.” The protest was sustained to this extent.

Lone Star Co. v. United States, 31 Cust. Ct. 286, 1953 Cust. Ct. LEXIS 1125 (cusc 1953).

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