Standard Oil Co. v. United States

McClelland, Presiding Judge:

These protests were originally the subject of decision by this division of the court reported in Standard Oil Co. of Louisiana v. United States, C. D. 39. Within the time prescribed by section 518 of the Tariff Act of 1930 a motion for rehearing was made by counsel for the plaintiff, which was granted. On the rehearing the protests were submitted on the record originally made and a stipulation of additional facts.

The statement of the facts and the issue in the opinion of the majority of this division reported as C. D. 39, supra, read as follows:

We have here three…