Federal Wine & Liquor Co. v. United States

U.S. Customs Court

Federal Wine & Liquor Co. v. United States

33 Cust. Ct. 414, 1954 Cust. Ct. LEXIS 888

CourtUnited States Customs Court

DecidedNovember 4, 1954

DocketNo. 58489; protest 216910-K (New York)

StatusPublished

This text of 33 Cust. Ct. 414 (Federal Wine & Liquor 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

Federal Wine & Liquor Co. v. United States, 33 Cust. Ct. 414, 1954 Cust. Ct. LEXIS 888 (cusc 1954).

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Opinion

[415]*415Opinion by

Johnson, J.

At the trial it was stipulated that the merchandise, 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 five cases of whisky reported by the inspector as manifested, 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 manifested, not found. The protest was sustained to this extent.

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[415]*415Opinion by

Johnson, J.

At the trial it was stipulated that the merchandise, 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 five cases of whisky reported by the inspector as manifested, 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 manifested, not found. The protest was sustained to this extent.

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Bluebook (online)

33 Cust. Ct. 414, 1954 Cust. Ct. LEXIS 888, Counsel Stack Legal Research, https://law.counselstack.com/opinion/federal-wine-liquor-co-v-united-states-cusc-1954.