# A. J. Van Dugteren & Sons, Inc. v. United States

> United States Customs Court · October 30, 1950 · 25 Cust. Ct. 302

URL: https://www.frixlaw.com/law-library/cases/8095508

## Case

- **Full name:** A. J. Van Dugteren & Sons, Inc. v. United States
- **Court:** United States Customs Court
- **Decided:** October 30, 1950
- **Citations:** 25 Cust. Ct. 302; 1950 Cust. Ct. LEXIS 424
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Johnson
- **Judges:** Johnson
- **Cited by:** 0 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/8095508

## Opinion text

Opinion by
Johnson, J.
At the trial it was stipulated that the issues and facts herein are similar in all material respects to those involved in United States v. Washington State Liquor Control Board (34 C. C. P. A. 118, C. A. D. 352) and that the merchandise, consisting of 109 pieces of glass-ware from case 2179, was not in fact imported. In accordance with stipulation of counsel and following the decision cited, as well as that in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351), it was held that duty is not assessable upon the 109 pieces of glassware missing from case 2179. The protest was sustained to this extent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8095508. Public record. Not legal advice.