Protest 101916-K of J. L. Hammett Co.

U.S. Customs Court

Protest 101916-K of J. L. Hammett Co.

13 Cust. Ct. 317

CourtUnited States Customs Court

DecidedDecember 2, 1944

DocketNo. 49830

StatusPublished

This text of 13 Cust. Ct. 317 (Protest 101916-K of J. L. Hammett Co.) 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

Protest 101916-K of J. L. Hammett Co., 13 Cust. Ct. 317 (cusc 1944).

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Opinion

Opinion by

Keefe, J.

In view of stipulation of counsel entered into at the trial and section 514, Tariff Act of 1930, the court found that the collector in reliquidating the entry in accordance with the order of the court was without authority to revise other assessments in respect to which the statutory time within which such revision may be made had expired. The court therefore directed the collector to reliquidate the entry assessing said internal revenue tax upon said merchandise at the rate of .006 dollars per pound, as claimed.

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Opinion by

Keefe, J.

In view of stipulation of counsel entered into at the trial and section 514, Tariff Act of 1930, the court found that the collector in reliquidating the entry in accordance with the order of the court was without authority to revise other assessments in respect to which the statutory time within which such revision may be made had expired. The court therefore directed the collector to reliquidate the entry assessing said internal revenue tax upon said merchandise at the rate of .006 dollars per pound, as claimed.

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Bluebook (online)

13 Cust. Ct. 317, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-101916-k-of-j-l-hammett-co-cusc-1944.