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

United States Customs Court·Decided February 14, 1963·No. No. 67439; protest 61/15142 (New York)·Published

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.

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

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Opinion

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