Austin Nichols & Co. v. United States

U.S. Customs Court

Austin Nichols & Co. v. United States

43 Cust. Ct. 307

CourtUnited States Customs Court

DecidedJuly 17, 1959

DocketNo. 63265; protests 231866-K/6021, etc. (Chicago)

StatusPublished

This text of 43 Cust. Ct. 307 (Austin Nichols & 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

Austin Nichols & Co. v. United States, 43 Cust. Ct. 307 (cusc 1959).

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Opinion

Opinion by

Johnson, J.

At the trial, it was stipulated that there was a shortage of 35 bottles as to entry 5336 (protest 231866-K) and of 2 cases and 6 bottles as to entry 1935 (protest 235659-K(B)), for which no allowance had been made. 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 shortshipped merchandise.

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Opinion by

Johnson, J.

At the trial, it was stipulated that there was a shortage of 35 bottles as to entry 5336 (protest 231866-K) and of 2 cases and 6 bottles as to entry 1935 (protest 235659-K(B)), for which no allowance had been made. 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 shortshipped merchandise.

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Bluebook (online)

43 Cust. Ct. 307, Counsel Stack Legal Research, https://law.counselstack.com/opinion/austin-nichols-co-v-united-states-cusc-1959.

Opinion

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