McKesson & Robbins, Inc. v. United States

U.S. Customs Court

McKesson & Robbins, Inc. v. United States

54 Cust. Ct. 428, 1965 Cust. Ct. LEXIS 1934

CourtUnited States Customs Court

DecidedMay 5, 1965

DocketNo. 69291; protest 64/5453 (New York.)

StatusPublished

This text of 54 Cust. Ct. 428 (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, 54 Cust. Ct. 428, 1965 Cust. Ct. LEXIS 1934 (cusc 1965).

Pincite

Opinion

Opinion by

Richardson, J.

It was stipulated that the issue herein is the same in all material respects as that involved in United States v. Browne Vintners Co., Inc. (34 CCPA 112, C.A.D. 351) ; that the cases reported by the inspector as manifested, not found, were not in fact received by the importer; and that the applicable regulations have now been complied with. In accordance with stipulation of counsel and following the decision cited, the claim of the plaintiff was sustained to the extent that duty and internal revenue tax are not assessable upon the cases of merchandise, which were reported by the inspector as manifested, not found.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Richardson, J.

It was stipulated that the issue herein is the same in all material respects as that involved in United States v. Browne Vintners Co., Inc. (34 CCPA 112, C.A.D. 351) ; that the cases reported by the inspector as manifested, not found, were not in fact received by the importer; and that the applicable regulations have now been complied with. In accordance with stipulation of counsel and following the decision cited, the claim of the plaintiff was sustained to the extent that duty and internal revenue tax are not assessable upon the cases of merchandise, which were reported by the inspector as manifested, not found.

Cite This Page — Counsel Stack

Bluebook (online)

54 Cust. Ct. 428, 1965 Cust. Ct. LEXIS 1934, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mckesson-robbins-inc-v-united-states-cusc-1965.