Protest 975627-G of Waterfront Service Co.

U.S. Customs Court

Protest 975627-G of Waterfront Service Co.

5 Cust. Ct. 283

CourtUnited States Customs Court

DecidedJuly 22, 1940

DocketNo. 44128

StatusPublished

This text of 5 Cust. Ct. 283 (Protest 975627-G of Waterfront Service 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.

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Protest 975627-G of Waterfront Service Co., 5 Cust. Ct. 283 (cusc 1940).

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Opinion

Opinion by

Dallinger, J.

The appraiser’s report was moved in evidence and the protest submitted. The appraiser reported that in his opinion the tax should be 4 cents per pound rather than 3 cents as assessed. The old brass condenser tubes in question were therefore held entitled to free entry under paragraph 1634 and the copper content therein was held subject to a tax of 4 cents per pound under section 601 (c) (7), Revenue Act of 1932.

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Opinion by

Dallinger, J.

The appraiser’s report was moved in evidence and the protest submitted. The appraiser reported that in his opinion the tax should be 4 cents per pound rather than 3 cents as assessed. The old brass condenser tubes in question were therefore held entitled to free entry under paragraph 1634 and the copper content therein was held subject to a tax of 4 cents per pound under section 601 (c) (7), Revenue Act of 1932.

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5 Cust. Ct. 283, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-975627-g-of-waterfront-service-co-cusc-1940.