# Austin, Nichols & Co. v. United States

> United States Customs Court · February 1, 1949 · 22 Cust. Ct. 33

URL: https://www.frixlaw.com/law-library/cases/8093108

## Case

- **Full name:** Austin, Nichols & Co., Inc. v. United States
- **Court:** United States Customs Court
- **Decided:** February 1, 1949
- **Citations:** 22 Cust. Ct. 33; 1949 Cust. Ct. LEXIS 1219
- **Precedential status:** Published
- **Opinion:** Concurrence by Eicwall
- **Judges:** Cline, Eicwall, Ekwall, Johnson
- **Cited by:** 626 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/8093108

## Opinion text

*44 CONCURRING OPINION
Eicwall, Judge:
I agree with the opinion of the court that the
protest in this case should be sustained. Inasmuch as Congress has amended the law (paragraph 813 of the Tariff Act of 1930) in plain and unambiguous language to the end that customs duties imposed on beverages provided for in schedule 8 of said act shall be assessed only upon the quantities subject to internal revenue taxes, any other conclusion than that arrived at by the writer of the opinion, in which the history of the legislation is thoroughly set forth, would be contrary to the wording and intent of the law.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8093108. Public record. Not legal advice.