Fleischmann Distilling Corp. v. United States
This text of 30 Cust. Ct. 480 (Fleischmann Distilling Corp. 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.
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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Cite This Page — Counsel Stack
30 Cust. Ct. 480, 1953 Cust. Ct. LEXIS 426, Counsel Stack Legal Research, https://law.counselstack.com/opinion/fleischmann-distilling-corp-v-united-states-cusc-1953.