Esso Standard Oil Co. v. United States

This is an appeal from the judgment of the United States Customs Court, First Division, C. D. 1788, overruling a protest by the importer and holding that naphthenic acid is a liquid derivative of crude petroleum subject to the tax of / of one cent per gallon provided for in section 3422 of the Internal Revenue Code, as modified by the General Agreement on Tariffs and Trade, T. D. 51802. The pertinent portion of that section follows:

Crude petroleum, * * * and all liquid derivatives of crude petroleum, * * * Ya cent per gallon; * * *.

The rate of % cent per gallon was reduced to / cent per…