Young's Market Co. v. United States

U.S. Customs Court

Young's Market Co. v. United States

50 Cust. Ct. 315, 1963 Cust. Ct. LEXIS 3751

CourtUnited States Customs Court

DecidedMay 27, 1963

DocketNo. 67771; protests 58/21075 and 59/2891 (Los Angeles)

StatusPublished

This text of 50 Cust. Ct. 315 (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, 50 Cust. Ct. 315, 1963 Cust. Ct. LEXIS 3751 (cusc 1963).

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Opinion

[316]*316Opinion by

Donlon, J.

It was stipulated that tbe facts and issues herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 CCPA 112, C.A.D. 351) and that the quantities reported by the inspector as manifested, not found, were 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 protests were sustained to this extent.

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[316]*316Opinion by

Donlon, J.

It was stipulated that tbe facts and issues herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 CCPA 112, C.A.D. 351) and that the quantities reported by the inspector as manifested, not found, were 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 protests were sustained to this extent.

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Bluebook (online)

50 Cust. Ct. 315, 1963 Cust. Ct. LEXIS 3751, Counsel Stack Legal Research, https://law.counselstack.com/opinion/youngs-market-co-v-united-states-cusc-1963.