Toa Kigyo Corp. v. United States

U.S. Customs Court

Toa Kigyo Corp. v. United States

21 Cust. Ct. 180, 1948 Cust. Ct. LEXIS 552

CourtUnited States Customs Court

DecidedJuly 16, 1948

DocketNo. 52467; protests 865869-G, etc. (New York)

StatusPublished

This text of 21 Cust. Ct. 180 (Toa Kigyo 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

Toa Kigyo Corp. v. United States, 21 Cust. Ct. 180, 1948 Cust. Ct. LEXIS 552 (cusc 1948).

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Opinion

Opinion by

Cline, J.

When the case was called for trial the attorney for the plaintiff stated that the corporate plaintiff, Toa Kigyo Corp., was a New York corporation; that the officers and directors were Japanese citizens; that he did not have any power to dispose of the eases, but that he had examined the protests with counsel for the Government and he fpund no merit in any of them. Counsel for the Government stated that the Alien Property Custodian had made no vesting order because the plaintiff itself was a New York corporation. An examination of the official records disclosing nothing to warrant disturbing the decision of the collector, the protests were overruled.

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Opinion by

Cline, J.

When the case was called for trial the attorney for the plaintiff stated that the corporate plaintiff, Toa Kigyo Corp., was a New York corporation; that the officers and directors were Japanese citizens; that he did not have any power to dispose of the eases, but that he had examined the protests with counsel for the Government and he fpund no merit in any of them. Counsel for the Government stated that the Alien Property Custodian had made no vesting order because the plaintiff itself was a New York corporation. An examination of the official records disclosing nothing to warrant disturbing the decision of the collector, the protests were overruled.

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Bluebook (online)

21 Cust. Ct. 180, 1948 Cust. Ct. LEXIS 552, Counsel Stack Legal Research, https://law.counselstack.com/opinion/toa-kigyo-corp-v-united-states-cusc-1948.