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