Case Name: Protests 986717-G, etc., of Balfour, Guthrie & Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-02-28
Citations: 6 Cust. Ct. 568
Docket Number: No. 45495
Parties: Protests 986717-G, etc., of Balfour, Guthrie & Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 568–568

Head Matter:
Before the Third Division,
February 28, 1941
No. 45495.
Protests 986717-G, etc., of Balfour, Guthrie & Co. (New York).

Opinion:
Opinion by
Keefe, J.
In accordance with stipulation of counsel and on the authority of Balfour v. United States (5 Cust. Ct. 180, C. D. 397) the palm oil oleine in question was held free of duty under paragraph 1732 as claimed and not subject to the tax under section 701 (c) (8) of the revenue act.