General Petroleum Corp. v. United States

Nichols, Judge:

The merchandise involved in these cases, consolidated at the trial, consists of crude petroleum, topped crude petroleum, or fuel oil derived from petroleum (including fuel oil known as gas oil), imported during the calendar year 1951 or the calendar *250year 1952 prior to October 11, 1952, from countries other than the Kingdom of the Netherlands. It was assessed with internal revenue tax at % cent per gallon under the provisions of section 3422 of the Internal Revenue Code of 1929, as modified. It is claimed, among other things, that the merchandise is subject to tax at only % cent…