French Italian Wine Co. v. United States

U.S. Customs Court

French Italian Wine Co. v. United States

28 Cust. Ct. 512, 1952 Cust. Ct. LEXIS 614

CourtUnited States Customs Court

DecidedJune 17, 1952

DocketNo. 56774; protest 182303-K (New York)

StatusPublished

This text of 28 Cust. Ct. 512 (French Italian Wine 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

French Italian Wine Co. v. United States, 28 Cust. Ct. 512, 1952 Cust. Ct. LEXIS 614 (cusc 1952).

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Opinion

Opinion 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 quantities 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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Opinion 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 quantities 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)

28 Cust. Ct. 512, 1952 Cust. Ct. LEXIS 614, Counsel Stack Legal Research, https://law.counselstack.com/opinion/french-italian-wine-co-v-united-states-cusc-1952.