Fleischmann Distilling Corp. v. United States
30 Cust. Ct. 480, 1953 Cust. Ct. LEXIS 426
United States Customs Court·Decided June 10, 1953·No. No. 57396; protest 158670-K (San Francisco)·Published
Opinion
Opinion by
At the trial it was stipulated that three eases of whisky were not imported. 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 three cases of whisky which were short landed. The protest was sustained to this extent.
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Fleischmann Distilling Corp. v. United States, 30 Cust. Ct. 480, 1953 Cust. Ct. LEXIS 426 (cusc 1953).
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