Majestic Wine & Spirits, Inc. v. United States

U.S. Customs Court

Majestic Wine & Spirits, Inc. v. United States

26 Cust. Ct. 350, 1951 Cust. Ct. LEXIS 177

United States Customs Court·Decided January 29, 1951·No. No. 55185; protest 136996-K (New York)·Published

Opinion

Opinion by

Johnson, J.

At the trial it was stipulated 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) and that the quantities reported by the inspector as not landed were not in fact landed. In .accordance with stipulation of counsel and following the decision cited it was held ithat duty and internal revenue tax are not assessable upon such portions of the ■cognac as were reported by the inspector as not landed. The protest was sustained to this extent.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Johnson, J.

At the trial it was stipulated 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) and that the quantities reported by the inspector as not landed were not in fact landed. In .accordance with stipulation of counsel and following the decision cited it was held ithat duty and internal revenue tax are not assessable upon such portions of the ■cognac as were reported by the inspector as not landed. The protest was sustained to this extent.

Majestic Wine & Spirits, Inc. v. United States, 26 Cust. Ct. 350, 1951 Cust. Ct. LEXIS 177 (cusc 1951).

Pincite

26 Cust. Ct. 350 (Majestic Wine & Spirits, Inc. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.