Protest 117548-K of Standard Oil Co.

U.S. Customs Court

Protest 117548-K of Standard Oil Co.

16 Cust. Ct. 212

CourtUnited States Customs Court

DecidedJuly 1, 1946

DocketNo. 50836

StatusPublished

This text of 16 Cust. Ct. 212 (Protest 117548-K of Standard Oil 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 117548-K of Standard Oil Co., 16 Cust. Ct. 212 (cusc 1946).

Pincite

Opinion

Opinion by

Keefe, J.

At the trial the Government offered in evidence the collector’s memorandum and the report of the assistant surveyor. It was stipulated that the facts stated in the surveyor’s report, insofar as applicable to the correct number of gallons, as stated in the collector’s memorandum, to wit, 98,355, are correct. In accordance therewith it was held that the assessment of internal revenue tax shpuld be made upon the basis of 98,355 gallons rather than 122,489' gallons. 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

Keefe, J.

At the trial the Government offered in evidence the collector’s memorandum and the report of the assistant surveyor. It was stipulated that the facts stated in the surveyor’s report, insofar as applicable to the correct number of gallons, as stated in the collector’s memorandum, to wit, 98,355, are correct. In accordance therewith it was held that the assessment of internal revenue tax shpuld be made upon the basis of 98,355 gallons rather than 122,489' gallons. The protest was sustained to this extent.

Cite This Page — Counsel Stack

Bluebook (online)

16 Cust. Ct. 212, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-117548-k-of-standard-oil-co-cusc-1946.