Logansport Distilling Co. v. United States

U.S. Customs Court

Logansport Distilling Co. v. United States

32 Cust. Ct. 361, 1953 Cust. Ct. LEXIS 1333

CourtUnited States Customs Court

DecidedDecember 30, 1953

DocketNo. 57728; protest 191104-K (Philadelphia)

StatusPublished

This text of 32 Cust. Ct. 361 (Logansport Distilling 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

Logansport Distilling Co. v. United States, 32 Cust. Ct. 361, 1953 Cust. Ct. LEXIS 1333 (cusc 1953).

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Opinion

Opinion by

Ekwall, J.

From the testimony it appeared that duty and internal revenue taxes were assessed on the quantity found broken due to repacking in bonded warehouse before the withdrawal of the merchandise; that the quantity broken or lost consisted of 291 bottles, or 58.2 gallons, which, at $9 per gallon, resulted in an internal revenue tax of $523.80, which amount was refunded; and that no corresponding refund in the duty taken on the said 58.2 gallons was made. For the reasons stated in Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C. D. 1155), the claim of the plaintiff was sustained.

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Opinion by

Ekwall, J.

From the testimony it appeared that duty and internal revenue taxes were assessed on the quantity found broken due to repacking in bonded warehouse before the withdrawal of the merchandise; that the quantity broken or lost consisted of 291 bottles, or 58.2 gallons, which, at $9 per gallon, resulted in an internal revenue tax of $523.80, which amount was refunded; and that no corresponding refund in the duty taken on the said 58.2 gallons was made. For the reasons stated in Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C. D. 1155), the claim of the plaintiff was sustained.

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Bluebook (online)

32 Cust. Ct. 361, 1953 Cust. Ct. LEXIS 1333, Counsel Stack Legal Research, https://law.counselstack.com/opinion/logansport-distilling-co-v-united-states-cusc-1953.

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