"21" Brands, Inc. v. United States

U.S. Customs Court

"21" Brands, Inc. v. United States

37 Cust. Ct. 281

CourtUnited States Customs Court

DecidedJune 28, 1956

DocketNo. 60085; protests 280157-K, etc. (New York)

StatusPublished

This text of 37 Cust. Ct. 281 ("21" Brands, Inc. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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"21" Brands, Inc. v. United States, 37 Cust. Ct. 281 (cusc 1956).

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Opinion

Opinion by

Johnson, J.

It was stipulated that the issues and facts herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the quantities reported by the inspector as not found were not in fact received by the importer. In accordance with stipulation of counsel and following the decision cited it was held that duty and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as not found. The protests were sustained to this extent.

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Opinion by

Johnson, J.

It was stipulated that the issues and facts herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the quantities reported by the inspector as not found were not in fact received by the importer. In accordance with stipulation of counsel and following the decision cited it was held that duty and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as not found. The protests were sustained to this extent.

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37 Cust. Ct. 281, Counsel Stack Legal Research, https://law.counselstack.com/opinion/21-brands-inc-v-united-states-cusc-1956.