Court of Claims, 1923

Alex. D. Shaw & Co. v. United States

Court of Claims · Decided November 12, 1923

58 Ct. Cl. 642; 1923 U.S. Ct. Cl. LEXIS 225; 1923 WL 2160

Counsel

Mr. W. P. Preble for the plaintiffs., Mr. Fred K. Dyar, with whom was Mr. Assistant Attorney General Robert H. Lovett, for the defendant.

Opinion of the Court

*645MEMORANDUM BY THE COURT.

1. The Court of Customs Appeals held that a tax in all respects similar to that complained of was a customs duty. See Alex. D. Shaw & Co. v. United States, 11 Ct. Cust. Appls. 226.

2. The tax being a customs duty this court is without jurisdiction; and on the other hand, if it was an internal-revenue tax the plaintiff was liable for it.

The petition is dismissed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.