United States Customs Court, 1941

Protest 724804-G of Leonard Gordon Importing Co.

Protest 724804-G of Leonard Gordon Importing Co.
United States Customs Court · Decided June 5, 1941 · Keefe
6 Cust. Ct. 671
Protest 724804-G of Leonard Gordon Importing Co.

Opinion of the Court

Opinion by

Keefe, J.

The quantity found by the gauger and used as a basis of determining the duties collected is greater that that declared on the invoice. It was held that the fact that internal revenue taxes were collected upon the basis of a smaller quantity is immaterial. On the record presented the protest was overruled. Canadian Bank of Commerce v. United States (T. D. 49519) followed.

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