Case: Jas. M. McCunn & Co., Inc. v. United States
Abbreviation: Jas. M. McCunn & Co. v. United States
Decision Date: 1947-06-25
Docket Number: No. 51819; protests 126514-K, etc. (New York)
Citation: 19 Cust. Ct. 104
Volume: 19
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Jas. M. McCunn & Co., Inc. v. United States,
Judges: 
Pages: 104–105

Head Matter:
No. 51819.
Jas. M. McCunn & Co., Inc. v. United States,
protests 126514-K, etc. (New York).

Opinion:
Opinion by
Cline, J.
At the trial it was stipulated that the merchandise, issues, and facts in this case are similar in all material respects to those involved in United States v. Browne Vintners & Co., Inc. (34 C. C. P. A. 112, C. A. D. 351), and that the quantities reported by the inspector as not landed were not in fact landed. In accordance with the stipulation it was held that as to the quantities reported by the inspector as not landed, the importer is entitled to a refund in duties and internal revenue taxes assessed thereon.