Case Name: Protest 103636-K of First National Oil Corp. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-05-20
Citations: 12 Cust. Ct. 320
Docket Number: No. 49438
Parties: Protest 103636-K of First National Oil Corp. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 12
Pages: 320–320

Head Matter:
No. 49438.
Protest 103636-K of First National Oil Corp. (New York).

Opinion:
Opinion by
Keefe, J.
In accordance with agreement of counsel and the various papers admitted in evidence the court held that the gas oil covered by entry 728241-was properly taxable at J4 cent per gallon upon the basis of 2,762,964 gallons. The collector was therefore directed to reliquidate accordingly.