Protest 759327-G of Sun Sing Lee Co.

U.S. Customs Court

Protest 759327-G of Sun Sing Lee Co.

7 Cust. Ct. 246

CourtUnited States Customs Court

DecidedJuly 28, 1941

DocketNo. 46208

StatusPublished

This text of 7 Cust. Ct. 246 (Protest 759327-G of Sun Sing Lee 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 759327-G of Sun Sing Lee Co., 7 Cust. Ct. 246 (cusc 1941).

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Opinion

Opinion by

Brown, J.

In accordance with stipulation of counsel and on the authority of Rapken v. United States (25 C. C. P. A. 268, T. D. 49393) the merchandise assessed at 25 percent ad valorem and 80 cents per pound under paragraph 24 was held dutiable at 25 percent ad valorem and 40 cents per pound under the same paragraph as claimed. It was also held that none of the merchandise covered by the protest was subject to the internal revenue tax. The protest was sustained accordingly.

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Opinion by

Brown, J.

In accordance with stipulation of counsel and on the authority of Rapken v. United States (25 C. C. P. A. 268, T. D. 49393) the merchandise assessed at 25 percent ad valorem and 80 cents per pound under paragraph 24 was held dutiable at 25 percent ad valorem and 40 cents per pound under the same paragraph as claimed. It was also held that none of the merchandise covered by the protest was subject to the internal revenue tax. The protest was sustained accordingly.

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Bluebook (online)

7 Cust. Ct. 246, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-759327-g-of-sun-sing-lee-co-cusc-1941.