Protest 104046-K of Phelps Dodge Refining Corp.

U.S. Customs Court

Protest 104046-K of Phelps Dodge Refining Corp.

13 Cust. Ct. 286

United States Customs Court·Decided September 14, 1944·No. No. 49713·Published

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.

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

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13 Cust. Ct. 286 (Protest 104046-K of Phelps Dodge Refining Corp.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.