Case Name: Quality Importers, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-01-27
Citations: 42 Cust. Ct. 269
Docket Number: No. 62710; protests 208027-K, etc. (New York)
Parties: Quality Importers, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 42
Pages: 269–269

Head Matter:
No. 62710.
Quality Importers, Inc. v. United States,
protests 208027-K, etc. (New York).

Opinion:
Opinion by
Johnson, J.
An examination of the collector's reports, received in evidence at the trial, shows that duty and internal revenue tax were assessed on certain missing merchandise. Following United States v. R. C. Williams & Co., Inc. (40 C.C.P.A. 130, C.A.D. 508), and Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C.D. 1155), the claim of the plaintiff was sustained.