COLONIAL METALS CO. v. UNITED STATES

C.D. 3521; Protests 60/2407-3, etc.

288 F.Supp. 396 (1968)

COLONIAL METALS CO., Plaintiff, v. UNITED STATES, Defendant.

United States Customs Court, Second Division.

July 24, 1968.


Attorney(s) appearing for the Case

Siegel, Mandell & Davidson, New York City (Allan H. Kamnitz and David Serko, New York City, of counsel, for plaintiff.

Edwin L. Weisl, Jr., Asst. Atty. Gen. (Sheila N. Ziff, New York City, trial attorney), for defendant.

Before RAO, Chief Judge, and FORD, Judge.


RAO, Chief Judge:

The question presented by the protests, listed in the schedule attached to and made part of this decision, which were consolidated for purposes of trial and decision, is whether the 1.7 cents per pound copper content tax provided for in section 4541(1) of the Internal Revenue Code was properly imposed on certain importations of scrap copper and scrap brass from Cuba. The shipments were permitted entry into the commerce of this country free of customs...

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