HUMPHREYS v. UNITED STATES

C.D. 2112; Protests Nos. 274866-K, 297915-K, and 291269-K.

177 F.Supp. 259 (1959)

Arthur J. HUMPHREYS v. UNITED STATES.

United States Customs Court, First Division.

September 4, 1959.


Attorney(s) appearing for the Case

Lawrence & Tuttle, San Francisco, Cal. (Barnes, Richardson & Colburn, New York City, by George R. Tuttle, Jr., George R. Tuttle, Sr., San Francisco, Cal., and Edward N. Glad, New York City, of counsel), for plaintiff.

George Cochran Doub, Asst. Atty. Gen., Mollie Strum, Murray Sklaroff, New York City, and Margaret M. Kiley, Norwalk, Conn., trial attorneys, for defendant.

Before OLIVER, MOLLISON, and WILSON, Judges.


MOLLISON, Judge.

The plaintiff in these cases imported into the United States a commodity described on the invoices as "Liquified Petroleum Gas" upon which duty was assessed at the rate of ¼ cent per gallon under the provision in section 4521(1), Internal Revenue Code of 1954, 26 U.S. C.A. § 4521(1), as modified by the Presidential proclamation relating to the General Agreement on Tariffs and Trade, T.D. 51802...

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