Modglin v. United States

U.S. Customs Court

Modglin v. United States

28 Cust. Ct. 431, 1952 Cust. Ct. LEXIS 338

CourtUnited States Customs Court

DecidedMarch 25, 1952

DocketNo. 56498; protest 899311-G (Los Angeles)

StatusPublished

This text of 28 Cust. Ct. 431 (Modglin 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

Modglin v. United States, 28 Cust. Ct. 431, 1952 Cust. Ct. LEXIS 338 (cusc 1952).

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Opinion

Opinion by

Johnson, J.

At the trial it was established that the duty and internal revenue taxes were assessed on the same quantity, to wit, 624 gallons, which was the full quantity contained in 260 cases. Further, it was admitted that 54 bottles, each containing a fifth of a gallon, were broken. In view of the evidence presented it was held that duty and internal revenue taxes were not [432]*432assessable upon the 54 bottles which were broken. The claim of the plaintiff that customs duties should have been imposed only on the quantities subject to internal revenue taxes was also sustained.

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Opinion by

Johnson, J.

At the trial it was established that the duty and internal revenue taxes were assessed on the same quantity, to wit, 624 gallons, which was the full quantity contained in 260 cases. Further, it was admitted that 54 bottles, each containing a fifth of a gallon, were broken. In view of the evidence presented it was held that duty and internal revenue taxes were not [432]*432assessable upon the 54 bottles which were broken. The claim of the plaintiff that customs duties should have been imposed only on the quantities subject to internal revenue taxes was also sustained.

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Bluebook (online)

28 Cust. Ct. 431, 1952 Cust. Ct. LEXIS 338, Counsel Stack Legal Research, https://law.counselstack.com/opinion/modglin-v-united-states-cusc-1952.