Park & Tilford Import Corp. v. United States

U.S. Customs Court

Park & Tilford Import Corp. v. United States

20 Cust. Ct. 261, 1948 Cust. Ct. LEXIS 105

CourtUnited States Customs Court

DecidedFebruary 4, 1948

DocketNo. 52156; protest 116507-K (New York)

StatusPublished

This text of 20 Cust. Ct. 261 (Park & Tilford Import Corp. 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

Park & Tilford Import Corp. v. United States, 20 Cust. Ct. 261, 1948 Cust. Ct. LEXIS 105 (cusc 1948).

Pincite

Opinion

Opinion by

Johnson, J

At the trial it was stipulated that the merchandise, 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 and following the decision.cited it was held that the merchandise, insofar as it pertains to the quantities reported by the inspector as not landed, is subject to an allowance in duties and internal revenue taxes. The protest was sustained to this extent.

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

Opinion by

Johnson, J

At the trial it was stipulated that the merchandise, 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 and following the decision.cited it was held that the merchandise, insofar as it pertains to the quantities reported by the inspector as not landed, is subject to an allowance in duties and internal revenue taxes. The protest was sustained to this extent.

Cite This Page — Counsel Stack

Bluebook (online)

20 Cust. Ct. 261, 1948 Cust. Ct. LEXIS 105, Counsel Stack Legal Research, https://law.counselstack.com/opinion/park-tilford-import-corp-v-united-states-cusc-1948.