Protest 105661-K of Sawelson Wholesale Co.
United States Customs Court
1Opinion of the Court
Plaintiff's application for rehearing denied, as follows:
Ekwall, Judge:
This is a motion for rehearing filed on behalf of the plaintiff from our decision reported as 15 Cust. Ct. 202, C. D. 973, wherein it was held in effect that rum, the product of Cuba, exported from that country subsequent to the effective date of the supplemental Cuban Trade Agreement (54 Stat. 1997) was subject, upon its importation into this country, to an internal revenue tax at $3 per proof gallon under the provisions of section 600 (a) (4), Revenue Act of 1918 (40 Stat. 1057), as amended by title II, section 213,…
2Cases cited6 opinions
- Norwegian Nitrogen Products Co. v. United StatesSupreme Court of the United States · 1933
- United States v. La FrancaSupreme Court of the United States · 1931
- Blair v. City of ChicagoSupreme Court of the United States · 1906
- United States v. George S. Bush & Co.Supreme Court of the United States · 1940
- Pennsylvania Co. v. United StatesSupreme Court of the United States · 1915
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