Landsdowne Distillery v. United States

U.S. Customs Court

Landsdowne Distillery v. United States

41 Cust. Ct. 330

United States Customs Court·Decided July 22, 1958·No. No. 62202; protest 167682-K (Philadelphia)·Published

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it was stipulated that certain of the brandy, which was assessed with duties and taxes, was missing and at no time was withdrawn for consumption, and that the facts and issues are the same as those involved in Abstract 61245.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it was stipulated that certain of the brandy, which was assessed with duties and taxes, was missing and at no time was withdrawn for consumption, and that the facts and issues are the same as those involved in Abstract 61245.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.

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

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41 Cust. Ct. 330 (Landsdowne Distillery v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.