Protest 8785-K of Ciba Co.

U.S. Customs Court

Protest 8785-K of Ciba Co.

14 Cust. Ct. 180

CourtUnited States Customs Court

DecidedDecember 27, 1944

DocketNo. 49909

StatusPublished

This text of 14 Cust. Ct. 180 (Protest 8785-K of Ciba 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 8785-K of Ciba Co., 14 Cust. Ct. 180 (cusc 1944).

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Opinion

Opinion by

C ole, J.

It was agreed in a written stipulation that the merchandise in question contains materials provided for in said section 701 as follows: Sapamine KWC pat — 53 percent; Preparation 6640 cone. — 57 percent. In accordance therewith it was held that the two coal-tar colors in question are subject to internal revenue tax at 3 cents per pound provided for in said section 701 to the extent that the weight by quantity of the taxable material bears to the total weight of each of the imported products. Protest sustained to this extent.

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Opinion by

C ole, J.

It was agreed in a written stipulation that the merchandise in question contains materials provided for in said section 701 as follows: Sapamine KWC pat — 53 percent; Preparation 6640 cone. — 57 percent. In accordance therewith it was held that the two coal-tar colors in question are subject to internal revenue tax at 3 cents per pound provided for in said section 701 to the extent that the weight by quantity of the taxable material bears to the total weight of each of the imported products. Protest sustained to this extent.

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Bluebook (online)

14 Cust. Ct. 180, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-8785-k-of-ciba-co-cusc-1944.