Quality Importers, Inc. v. United States
This text of 42 Cust. Ct. 269 (Quality Importers, Inc. v. United States) 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.
Opinion
Opinion by
An examination of the collector’s reports, received in evidence at the trial, shows that duty and internal revenue tax were assessed on certain missing merchandise. Following United States v. R. C. Williams & Co., Inc. (40 C.C.P.A. 130, C.A.D. 508), and Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C.D. 1155), the claim of the plaintiff was sustained.
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42 Cust. Ct. 269, Counsel Stack Legal Research, https://law.counselstack.com/opinion/quality-importers-inc-v-united-states-cusc-1959.