Case Name: Protest 724804-G of Leonard Gordon Importing Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-06-05
Citations: 6 Cust. Ct. 671
Docket Number: No. 46017
Parties: Protest 724804-G of Leonard Gordon Importing Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 671–671

Head Matter:
No. 46017.
Protest 724804-G of Leonard Gordon Importing Co., Inc. (New York).

Opinion:
Opinion by
Keefe, J.
The quantity found by the gauger and used as a basis of determining the duties collected is greater that that declared on the invoice. It was held that the fact that internal revenue taxes were collected upon the basis of a smaller quantity is immaterial. On the record presented the protest was overruled. Canadian Bank of Commerce v. United States (T. D. 49519) followed.