Arizona Distributing Co. v. United States

U.S. Customs Court

Arizona Distributing Co. v. United States

46 Cust. Ct. 517

CourtUnited States Customs Court

DecidedJune 1, 1961

DocketNo. 65742; protest 59/10285 (Los Angeles)

StatusPublished

This text of 46 Cust. Ct. 517 (Arizona Distributing Co. 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.

Bluebook

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

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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.

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Bluebook (online)

46 Cust. Ct. 517, Counsel Stack Legal Research, https://law.counselstack.com/opinion/arizona-distributing-co-v-united-states-cusc-1961.

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