Standard Oil Co. v. United States

U.S. Customs Court

Standard Oil Co. v. United States

23 Cust. Ct. 207, 1949 Cust. Ct. LEXIS 1057

CourtUnited States Customs Court

DecidedNovember 15, 1949

DocketNo. 53720; protest 145797-K (New York)

StatusPublished

This text of 23 Cust. Ct. 207 (Standard Oil Co. 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.

Bluebook

Standard Oil Co. v. United States, 23 Cust. Ct. 207, 1949 Cust. Ct. LEXIS 1057 (cusc 1949).

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Opinion

Opinion by

Johnson, J.

At the trial the evidence disclosed that the duty and tax were imposed upon the basis of a net amount of 48,977 gallons, as returned by the gauger. However, in an amended return, it was reported that a clerical error was made in writing the return of gauge upon which the collector based his assessments and that the total net gauge was 48,617 gallons. On the record presented the collector was directed to reliquidate the entry, assessing duty and tax upon the basis of 48,617 gallons, rather than 48,977 gallons. The protest was sustained to this extent.

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Opinion by

Johnson, J.

At the trial the evidence disclosed that the duty and tax were imposed upon the basis of a net amount of 48,977 gallons, as returned by the gauger. However, in an amended return, it was reported that a clerical error was made in writing the return of gauge upon which the collector based his assessments and that the total net gauge was 48,617 gallons. On the record presented the collector was directed to reliquidate the entry, assessing duty and tax upon the basis of 48,617 gallons, rather than 48,977 gallons. The protest was sustained to this extent.

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Bluebook (online)

23 Cust. Ct. 207, 1949 Cust. Ct. LEXIS 1057, Counsel Stack Legal Research, https://law.counselstack.com/opinion/standard-oil-co-v-united-states-cusc-1949.