Landsdowne Distillery v. United States

U.S. Customs Court

Landsdowne Distillery v. United States

41 Cust. Ct. 330

CourtUnited States Customs Court

DecidedJuly 22, 1958

DocketNo. 62202; protest 167682-K (Philadelphia)

StatusPublished

This text of 41 Cust. Ct. 330 (Landsdowne Distillery 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

Landsdowne Distillery v. United States, 41 Cust. Ct. 330 (cusc 1958).

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Opinion

[331]*331Opinion by

Richabdson, J.

At the trial, it was stipulated that certain of the brandy, which was assessed with duties and taxes, was missing and at no time was withdrawn for consumption, and that the facts and issues are the same as those involved in Abstract 61245. In accordance with stipulation of counsel and following Abstract 61245, it was held that taxes and duties upon the missing merchandise were not lawfully assessed. The collector was directed to reliqui-date the entry accordingly.

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[331]*331Opinion by

Richabdson, J.

At the trial, it was stipulated that certain of the brandy, which was assessed with duties and taxes, was missing and at no time was withdrawn for consumption, and that the facts and issues are the same as those involved in Abstract 61245. In accordance with stipulation of counsel and following Abstract 61245, it was held that taxes and duties upon the missing merchandise were not lawfully assessed. The collector was directed to reliqui-date the entry accordingly.

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Bluebook (online)

41 Cust. Ct. 330, Counsel Stack Legal Research, https://law.counselstack.com/opinion/landsdowne-distillery-v-united-states-cusc-1958.