Surface Freight Corp. v. United States

U.S. Customs Court

Surface Freight Corp. v. United States

50 Cust. Ct. 208, 1963 Cust. Ct. LEXIS 4069

CourtUnited States Customs Court

DecidedFebruary 14, 1963

DocketNo. 67439; protest 61/15142 (New York)

StatusPublished

This text of 50 Cust. Ct. 208 (Surface Freight Corp. 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

Surface Freight Corp. v. United States, 50 Cust. Ct. 208, 1963 Cust. Ct. LEXIS 4069 (cusc 1963).

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Opinion

Opinion by

Lawrence, J.

In accordance with stipulation of counsel that the merchandise consists of wire rods similar in all material respects to those the subject of Scoville Manufacturing Co., A. Schrader’s Son Division v. United States (43 Cust. Ct. 259, C.D. 2138), and that said merchandise is subject to the internal revenue tax of 1.7 cents per pound on the copper content under section 4541(1), Internal Revenue Code (26 U.S.C. § 4541(1)), as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade (T.D. 54108), the claim of the plaintiff was sustained.

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Opinion by

Lawrence, J.

In accordance with stipulation of counsel that the merchandise consists of wire rods similar in all material respects to those the subject of Scoville Manufacturing Co., A. Schrader’s Son Division v. United States (43 Cust. Ct. 259, C.D. 2138), and that said merchandise is subject to the internal revenue tax of 1.7 cents per pound on the copper content under section 4541(1), Internal Revenue Code (26 U.S.C. § 4541(1)), as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade (T.D. 54108), the claim of the plaintiff was sustained.

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Bluebook (online)

50 Cust. Ct. 208, 1963 Cust. Ct. LEXIS 4069, Counsel Stack Legal Research, https://law.counselstack.com/opinion/surface-freight-corp-v-united-states-cusc-1963.

Opinion

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