Lansdowne Distillery v. United States

U.S. Customs Court

Lansdowne Distillery v. United States

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

United States Customs Court·Decided September 9, 1954·No. No. 58374; protest 130020-K (Philadelphia)·Published

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duty was assessed on 12,000 gallons and internal revenue tax on 11,997 gallons; and that the actual number of gallons withdrawn from warehouse after manipulation was 11,941.20 gallons.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duty was assessed on 12,000 gallons and internal revenue tax on 11,997 gallons; and that the actual number of gallons withdrawn from warehouse after manipulation was 11,941.20 gallons.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.

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

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33 Cust. Ct. 355 (Lansdowne Distillery v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.