Cities Service Oil Co. v. United States

MollisoN, Judge:

This protest is directed against the imposition of tax under the provisions of section 3422 of the Internal Revenue-Code (26 U. S. C.) at the rate of one-half of 1 cent per gallon on an importation of a substance described on the invoice as “tar.” It is-claimed that the rate of tax imposed should have been one-quarter of 1 cent per gallon under the provisions of the trade agreement with the-United Mexican States published in T. D. 60797, which reduced the' rate of tax imposed by the said section 3422 on, among other things,, fuel oil.

The provisions under which the tax was…