Case: Julius Wile Sons & Co., Inc. v. United States
Abbreviation: Julius Wile Sons & Co. v. United States
Decision Date: 1958-12-11
Docket Number: No. 62584; protest 221110-K (New York)
Citation: 41 Cust. Ct. 445
Volume: 41
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Julius Wile Sons & Co., Inc. v. United States,
Judges: 
Pages: 445–446

Head Matter:
No. 62584.
Julius Wile Sons & Co., Inc. v. United States,
protest 221110-K (New York).

Opinion:
Opinion by
Johnson, J.
At the trial, the case was submitted upon the official papers and the collector's report. An examination thereof showing that there was a shortage on delivery of 77.5 gallons at the port of destination, it was held that duty and internal revenue tax are not assessable upon said merchandise. United States v. R. C. Williams & Co., Inc. (40 C. C. P. A. 130, C. A. D. 508) and Abstract 61245 followed.