Esso Export Corp. v. United States

Johnson, Judge:

The controversy in this case involves the question of whether or not an internal revenue tax was erroneously assessed by the collector of customs upon 171,616 gallons of certain bonded fuel oil, covered by warehouse entry number 12825, dated February 13, 1948, imported by the plaintiff, which was withdrawn for use as fuel supplies upon the American steamship George Washington. Protest “A” was filed against the collector’s demand for payment of the tax, and protest “B” was filed against his liquidation. Both protests were timely filed. The- tax in question was levied at the rate…