Shell Oil Co. v. United States

This is an appeal from the judgment of the United States Customs Court, First Division, Brown, J., dissenting, overruling the protest by *95which appellant brought suit to recover monies assessed and collected by the Collector of Customs at the port of Cleveland, Ohio, upon a petroleum material, hereinafter more particularly described. It seems to have been invoiced as “Cracking still residue.”

It is shown by the record that appellant, a Canadian corporation, is engaged in the business of refining and marketing oil and gasoline. Between November 5, 1935, and September 9, 1936, it purchased large…