Arizona Distributing Co. v. United States

U.S. Customs Court

Arizona Distributing Co. v. United States

46 Cust. Ct. 517

United States Customs Court·Decided June 1, 1961·No. No. 65742; protest 59/10285 (Los Angeles)·Published

Opinion

Opinion by

Johnson, J.

At the trial, it was stipulated that no allowance was made on one case of twelve •% quarts of Ballantine whisky, reported as manifested, not found. In accordance with stipulation of counsel and following United States v. Browne Vintners Co., Inc. (34 C.C.P.A. 112, C.A.D. 351), it was held that duty and internal revenue tax are not assessable upon the quantities reported by the inspector as not landed.

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Opinion by

Johnson, J.

At the trial, it was stipulated that no allowance was made on one case of twelve •% quarts of Ballantine whisky, reported as manifested, not found. In accordance with stipulation of counsel and following United States v. Browne Vintners Co., Inc. (34 C.C.P.A. 112, C.A.D. 351), it was held that duty and internal revenue tax are not assessable upon the quantities reported by the inspector as not landed.

Arizona Distributing Co. v. United States, 46 Cust. Ct. 517 (cusc 1961).

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Opinion

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