McKesson & Robbins, Inc. v. United States

U.S. Customs Court

McKesson & Robbins, Inc. v. United States

28 Cust. Ct. 384, 1952 Cust. Ct. LEXIS 177

CourtUnited States Customs Court

DecidedJanuary 31, 1952

DocketNo. 56337; protest 176374-K (New York)

StatusPublished

This text of 28 Cust. Ct. 384 (McKesson & Robbins, Inc. 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

McKesson & Robbins, Inc. v. United States, 28 Cust. Ct. 384, 1952 Cust. Ct. LEXIS 177 (cusc 1952).

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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 not landed were not in fact landed. 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 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 not landed were not in fact landed. 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 landed. The protest was sustained to this extent.

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Bluebook (online)

28 Cust. Ct. 384, 1952 Cust. Ct. LEXIS 177, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mckesson-robbins-inc-v-united-states-cusc-1952.