Protests 985563-G of Balfour Guthrie & Co.

U.S. Customs Court

Protests 985563-G of Balfour Guthrie & Co.

7 Cust. Ct. 333

CourtUnited States Customs Court

DecidedDecember 10, 1941

DocketNo. 46670

StatusPublished

This text of 7 Cust. Ct. 333 (Protests 985563-G of Balfour Guthrie & 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

Protests 985563-G of Balfour Guthrie & Co., 7 Cust. Ct. 333 (cusc 1941).

Pincite

Opinion

[334]*334Opinion by

Keefe, J.

From a consideration of the evidence produced at the trial it was established that the merchandise in question is in fact palm oil, having the same uses and commercially interchangeable therewith. On the authority of Balfour Guthrie v. United States (5 Cust. Ct. 180, C. D. 397) it was held entitled to free entry under paragraph 1732 and was further held not subject to tax under the Revenue Act of 1936.

Free access — add to your briefcase to read the full text and ask questions with AI

[334]*334Opinion by

Keefe, J.

From a consideration of the evidence produced at the trial it was established that the merchandise in question is in fact palm oil, having the same uses and commercially interchangeable therewith. On the authority of Balfour Guthrie v. United States (5 Cust. Ct. 180, C. D. 397) it was held entitled to free entry under paragraph 1732 and was further held not subject to tax under the Revenue Act of 1936.

Cite This Page — Counsel Stack

Bluebook (online)

7 Cust. Ct. 333, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-985563-g-of-balfour-guthrie-co-cusc-1941.

Opinion

Related

Cite This Page — Counsel Stack