Magnolia Liquor Co. v. United States

U.S. Customs Court

Magnolia Liquor Co. v. United States

29 Cust. Ct. 388, 1952 Cust. Ct. LEXIS 1586

CourtUnited States Customs Court

DecidedOctober 16, 1952

DocketNo. 56906; protest 179440-K/14041 (New Orleans)

StatusPublished

This text of 29 Cust. Ct. 388 (Magnolia Liquor 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

Magnolia Liquor Co. v. United States, 29 Cust. Ct. 388, 1952 Cust. Ct. LEXIS 1586 (cusc 1952).

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Opinion

[389]*389Opinion by

Johnson, J.

At the trial the customs inspector who examined the shipment at the time of unlading testified that there was a shortage of eight eases which were not received with the shipment. In accordance with stipulation of counsel that the issues and facts herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351), it was held that duty and internal revenue tax are not assessable upon the eight oases of brandy reported as short at the time the shipment was discharged from the vessel. The protest was sustained to this extent.

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[389]*389Opinion by

Johnson, J.

At the trial the customs inspector who examined the shipment at the time of unlading testified that there was a shortage of eight eases which were not received with the shipment. In accordance with stipulation of counsel that the issues and facts herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351), it was held that duty and internal revenue tax are not assessable upon the eight oases of brandy reported as short at the time the shipment was discharged from the vessel. The protest was sustained to this extent.

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Bluebook (online)

29 Cust. Ct. 388, 1952 Cust. Ct. LEXIS 1586, Counsel Stack Legal Research, https://law.counselstack.com/opinion/magnolia-liquor-co-v-united-states-cusc-1952.