Case Name: Protests 644352-G, etc., of Gerstanzang Werner Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-01-31
Citations: 4 Cust. Ct. 386
Docket Number: No. 43160
Parties: Protests 644352-G, etc., of Gerstanzang Werner Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 386–386

Head Matter:
No. 43160.
Protests 644352-G, etc., of Gerstanzang Werner Co., Inc. (New York).

Opinion:
Opinion by
Dallinger, J.
On the agreed facts it was held that the tax applicable to the hot plates in question for the copper content is three-fourths of 1 cent per pound or 3 percent ad valorem, whichever is the lower, under section 601 (c) (7), Revenue Act of 1932.