Asiatic Petroleum Corp. v. United States

Ekwall, Judge:

This action involves the levy of one-fourth of 1 cent per gallon internal revenue tax in accordance with the provisions of section 601 (c) (4) of title IV of the Revenue Act of 1932 (sec. 3422, Internal Revenue Code), as amended by the trade agreement with Venezuela, T. D. 50015, upon 220,930 gallons of fuel oil, withdrawn from manufacturing warehouse for use as fuel supplies' on the .steamship Panamanian, a vessel claimed to be engaged in foreign trade within the meaning of section 309 (a) of title III of the Tariff' Act of 1930, as amended by the Customs Administrative Act of…