Asiatic Petroleum Corp. v. United States

Johnson, Judge:

The controversy in this case involves the applicability of an internal revenue tax assessed by the collector of customs upon 26,703 gallons of bonded fuel oil from warehouse entry number 10360, entered January 2, 1948, and 27,059 gallons of bonded fuel oil from warehouse entry number 03872, entered October 9, 1947. The fuel oil in question was imported by the plaintiff. The American-Hawaiian Steamship Co. ordered said quantities of fuel oil from the plaintiff to be delivered to the steamship Frank A. Munsey for use as fuel supplies. The internal revenue tax was assessed by the…