Young's Market Co. v. United States

U.S. Customs Court

Young's Market Co. v. United States

32 Cust. Ct. 454, 1954 Cust. Ct. LEXIS 1971

CourtUnited States Customs Court

DecidedApril 8, 1954

DocketNo. 57991; protest 200312-K (Los Angeles)

StatusPublished

This text of 32 Cust. Ct. 454 (Young's Market 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

Young's Market Co. v. United States, 32 Cust. Ct. 454, 1954 Cust. Ct. LEXIS 1971 (cusc 1954).

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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 quantity reported by the inspector as manifested, not found, was not in fact received by the importer. 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 protest was 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 quantity reported by the inspector as manifested, not found, was not in fact received by the importer. 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 protest was sustained to this extent.

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Bluebook (online)

32 Cust. Ct. 454, 1954 Cust. Ct. LEXIS 1971, Counsel Stack Legal Research, https://law.counselstack.com/opinion/youngs-market-co-v-united-states-cusc-1954.