Case Name: W. A. Taylor & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1950-11-01
Citations: 25 Cust. Ct. 307
Docket Number: No. 54818; protest 150235-K/13045 (New Orleans)
Parties: W. A. Taylor & Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 25
Pages: 307–308

Head Matter:
No. 54818.
W. A. Taylor & Co. v. United States,
protest 150235-K/13045 (New Orleans).

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated tha,t the issues and fasts herein are similar in all material respects to those involved in United States v. Washington State Liquor Control Board (34 C. C. P. A. 118, C. A. D. 352) and that the merchandise contained in cases 6 and 760, reported by the inspector as manifested and landed empty, was not in fact imported. In accordance with stipulation of counsel and following the decision cited it was held that the portions of the merchandise reported by the inspector as manifested and landed empty are subject to an allowance in duties and internal revenue tax. The protest was sustained to this extent.