UNITED STATES v. AMERICAN BITUMULS & ASPHALT CO.

Customs Appeals Nos. 4899, 4900.

246 F.2d 270 (1957)

The UNITED STATES, Appellant, v. AMERICAN BITUMULS & ASPHALT CO., et al., Appellees. AMERICAN BITUMULS & ASPHALT CO., et al., Appellants, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

June 25, 1957.


Attorney(s) appearing for the Case

George Cochran Doub, Asst. Atty. Gen., Richard E. FitzGibbon, Chief, Customs Section, New York City (Samuel D. Slade and Herman Marcuse, Washington, D. C., of counsel), for the United States.

Sharretts, Paley & Carter, New York City (Joseph F. Donohue, Washington, D. C., of counsel), for American Bitumuls & Asphalt Co., et al.

Before JOHNSON, Chief Judge, and O'CONNELL, WORLEY, RICH, and JACKSON (retired), Judges.


RICH, Judge.

These are cross appeals from the decision of the United States Customs Court, First Division (C.D.1799), sustaining in part, a protest by the importer and holding that the tax or duty assessed against the merchandise, which was crude petroleum and fuel oil, should be at the rate of 3/8 cent per gallon, rather than ½ cent, as assessed by the collector. It is contended by the Government that the rate found by the collector is correct, while the importer...

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