Bullocks, Inc. v. United States

DalliNGER, Judge:

This protest, which is addressed to the collector of customs at the port of Los Angeles, Calif., so far as here pertinent reads as follows:

Your action in failing to reliquidate and refund the N. I. R. A. taxes in accordance with the decision of the United States Customs Court of March 13, 1940 sustaining Protest 22155 was and is illegal, null and void. The entry should be referred to the Examiner to determine whether he intended to include all of the taxes in the stipulation. The amount of taxes collected was $266.40. You should have refunded this amount in addition to amount…