Case Name: Protests 58858-K/12349, etc., of Standard Oil Co. of Louisiana (New Orleans)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-12-26
Citations: 8 Cust. Ct. 425
Docket Number: No. 46747
Parties: Protests 58858-K/12349, etc., of Standard Oil Co. of Louisiana (New Orleans).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 425–425

Head Matter:
No. 46747.
Protests 58858-K/12349, etc., of Standard Oil Co. of Louisiana (New Orleans).

Opinion:
Opinion by
Keefe, J.
It was stipulated that the merchandise consists of refinery gases. Following Standard Oil Co. v. United States (6 Cust. Ct. 237, C. D 471) the merchandise was held dutiable at 7% percent under paragraph 1555 and T. D. 49753.