# Coro, Inc. v. United States

> United States Customs Court · January 13, 1955 · 34 Cust. Ct. 265

URL: https://www.frixlaw.com/law-library/cases/8100509

## Case

- **Full name:** Coro, Inc. v. United States
- **Court:** United States Customs Court
- **Decided:** January 13, 1955
- **Citations:** 34 Cust. Ct. 265
- **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/8100509

## Opinion text

Opinion by
Johnson, J.
It was stipulated that the issue herein is similar in all material respects to that 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 118)3 dozen necklets out of case HL 251, was not in fact imported. In accordance with stipulation 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 118)3 dozen necklets missing from case HL 251. The protest was sustained to this extent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8100509. Public record. Not legal advice.