Opinion

Alex. D. Shaw & Co. v. United States

58 Ct. Cl. 642 · United States Court of Claims · Nov 12, 1923

Full text

ALEX. D. SHAW & CO. v. United States

[645] MEMORANDUM BY THE COURT. 1. The Court of Customs Appeals held that a tax in all respects similar to that complained of was a customs duty. See Alex. D. Shaw & Co. v. United States, 11 Ct. Cust. Appls. 226. 2. The tax being a customs duty this court is without jurisdiction; and on the other hand, if it was an internal-revenue tax the plaintiff was liable for it. The petition is dismissed.