Case: James M. McCunn & Co., Inc. v. United States
Abbreviation: James M. McCunn & Co. v. United States
Decision Date: 1958-12-18
Docket Number: No. 62617; protest 144638-K (New York)
Citation: 41 Cust. Ct. 455
Volume: 41
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: James M. McCunn & Co., Inc. v. United States,
Judges: 
Pages: 455–455

Head Matter:
No. 62617.
James M. McCunn & Co., Inc. v. United States,
protest 144638-K (New York).

Opinion:
Opinion by
Johnson, J.
It was stipulated that the merchandise and issues are the same in all material respects as those in Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C. D. 1155). For the reasons stated in the cited authority, the first claim of the plaintiff was sustained. It was also stipulated that the merchandise, issues, and facts herein are similar to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351). Following the cited authority, it was held that an allowance in duties and internal revenue taxes should be made as to the merchandise respecting the quantities reported by the discharging inspector as not landed, or as manifested, not found. The protest was sustained to the extent indicated.