Victor M. Calderon Co. v. United States

U.S. Customs Court

Victor M. Calderon Co. v. United States

27 Cust. Ct. 355, 1951 Cust. Ct. LEXIS 1202

CourtUnited States Customs Court

DecidedNovember 19, 1951

DocketNo. 56031; protests 172006-K, etc. (New York)

StatusPublished

This text of 27 Cust. Ct. 355 (Victor M. Calderon 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

Victor M. Calderon Co. v. United States, 27 Cust. Ct. 355, 1951 Cust. Ct. LEXIS 1202 (cusc 1951).

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Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the facts and issues herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the quantities reported by the inspector as manifested not found were not in fact received by the importers. In accordance with stipulation of counsel and following the decision cited it was held that duty and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as manifested not found. The protests were sustained to this extent.

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Opinion by

Johnson, J.

At the trial it was stipulated that the facts and issues herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the quantities reported by the inspector as manifested not found were not in fact received by the importers. In accordance with stipulation of counsel and following the decision cited it was held that duty and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as manifested not found. The protests were sustained to this extent.

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Bluebook (online)

27 Cust. Ct. 355, 1951 Cust. Ct. LEXIS 1202, Counsel Stack Legal Research, https://law.counselstack.com/opinion/victor-m-calderon-co-v-united-states-cusc-1951.