Case Name: Arista Oil Products Corp. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1960-11-14
Citations: 45 Cust. Ct. 368
Docket Number: No. 64874; protest 59/30828 (New York)
Parties: Arista Oil Products Corp. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 45
Pages: 368–368

Head Matter:
No. 64874.
Arista Oil Products Corp. v. United States,
protest 59/30828 (New York).

Opinion:
Opinion by
Wilson, J.
In accordance with oral stipulation of counsel that the merchandise was not derived from linseed oil, but that it was distilled from sperm whale oil, it was held that the merchandise is not subject to the tax imposed under the Internal Revenue Code.