Austin Nichols & Co. v. United States
41 Cust. Ct. 325
United States Customs Court·Decided July 15, 1958·No. No. 62185; protests 308784-K, etc. (New York)·Published
Opinion
Opinion by
In accordance with stipulation of counsel that the merchandise consists of Campari bitters, assessed with an internal revenue tax of $10.50 per proof gallon on the alcoholic content; that said tax is imposed on the alcohol contained in like domestic products at the same rate; and that the issue is the same in all material respects as that in R. U. Delapenha & Co., Inc. v. United States (39 Cust. Ct. 136, C. D. 1918), the claim of the plaintiff was sustained.
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Austin Nichols & Co. v. United States, 41 Cust. Ct. 325 (cusc 1958).
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Related
R. U. Delapenha & Co. v. United States
39 Cust. Ct. 136 (U.S. Customs Court, 1957)