Lansdowne Distillery v. United States

U.S. Customs Court

Lansdowne Distillery v. United States

33 Cust. Ct. 355, 1954 Cust. Ct. LEXIS 773

CourtUnited States Customs Court

DecidedSeptember 9, 1954

DocketNo. 58374; protest 130020-K (Philadelphia)

StatusPublished

This text of 33 Cust. Ct. 355 (Lansdowne 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

Lansdowne Distillery v. United States, 33 Cust. Ct. 355, 1954 Cust. Ct. LEXIS 773 (cusc 1954).

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Opinion

Opinion by

Johnson, J.

It was stipulated that 97 eases, out of 5,000 cases of brandy imported, were manipulated in bonded warehouse at Philadelphia by repacking, resulting in 4,976 cases; that 4,976 cases were forwarded to Portland, Oreg., and upon information from the collector at that port, further allowance was made for 1.20 gallons; that duty was assessed on 12,000 gallons and internal revenue tax on 11,997 gallons; and that the actual number of gallons withdrawn from warehouse after manipulation was 11,941.20 gallons. Following Austin, Nichols & Co., Inc. v. United States (22 Oust. Ct. 33, C. D. 1155), the claim of the plaintiff was sustained.

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Opinion by

Johnson, J.

It was stipulated that 97 eases, out of 5,000 cases of brandy imported, were manipulated in bonded warehouse at Philadelphia by repacking, resulting in 4,976 cases; that 4,976 cases were forwarded to Portland, Oreg., and upon information from the collector at that port, further allowance was made for 1.20 gallons; that duty was assessed on 12,000 gallons and internal revenue tax on 11,997 gallons; and that the actual number of gallons withdrawn from warehouse after manipulation was 11,941.20 gallons. Following Austin, Nichols & Co., Inc. v. United States (22 Oust. Ct. 33, C. D. 1155), the claim of the plaintiff was sustained.

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Bluebook (online)

33 Cust. Ct. 355, 1954 Cust. Ct. LEXIS 773, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lansdowne-distillery-v-united-states-cusc-1954.