International Brands, Inc. v. United States , 42 Cust. Ct. 278 ( 1959 )

Opinion by

Johnson, J.

At the trial, the official papers, including the collector’s memorandum, were received in evidence. An examination of the memorandum shows that one case did not arrive at Los Angeles and that duties and taxes were assessed on the New York warehouse entry. On the record presented and following Abstract 61245, the collector was directed to refund all duty and tax on the one case of merchandise which did not arrive in Los Angeles.