Protest 104046-K of Phelps Dodge Refining Corp.

U.S. Customs Court

Protest 104046-K of Phelps Dodge Refining Corp.

13 Cust. Ct. 286

CourtUnited States Customs Court

DecidedSeptember 14, 1944

DocketNo. 49713

StatusPublished

This text of 13 Cust. Ct. 286 (Protest 104046-K of Phelps Dodge Refining Corp.) 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 104046-K of Phelps Dodge Refining Corp., 13 Cust. Ct. 286 (cusc 1944).

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Opinion

Opinion by

Lawrence, J.

At the hearing the appraiser’s report and the collector’s letter were received in evidence. In accordance with agreement of counsel and the concession of the Government counsel and the appraiser that the merchandise herein would be covered by T. D. 50585 as nonferrous metal scrap [287]*287and therefore entitled to free entry, the court held the merchandise in question not subject to tax imposed.

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Opinion by

Lawrence, J.

At the hearing the appraiser’s report and the collector’s letter were received in evidence. In accordance with agreement of counsel and the concession of the Government counsel and the appraiser that the merchandise herein would be covered by T. D. 50585 as nonferrous metal scrap [287]*287and therefore entitled to free entry, the court held the merchandise in question not subject to tax imposed.

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Bluebook (online)

13 Cust. Ct. 286, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-104046-k-of-phelps-dodge-refining-corp-cusc-1944.