Protest 103636-K of First National Oil Corp.

12 Cust. Ct. 320

Opinion

Opinion by

Keefe, J.

In accordance with agreement of counsel and the various papers admitted in evidence the court held that the gas oil covered by entry 728241-was properly taxable at J4 cent per gallon upon the basis of 2,762,964 gallons. The collector was therefore directed to reliquidate accordingly.