Ozark Wholesale Beverage Co. v. United States

U.S. Customs Court

Ozark Wholesale Beverage Co. v. United States

28 Cust. Ct. 452, 1952 Cust. Ct. LEXIS 405

United States Customs Court·Decided April 16, 1952·No. No. 56565; protest 112107-K (St. Louis)·Published

Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that duties were assessed upon 2,638.4 proof gallons of rum; that internal revenue taxes were assessed on the basis of 2,630.2 proof gallons, which amount was actually received by the importer from' bonded warehouse; and that no further quantities of said rum were withdrawn from or now remain in bonded warehouse. In accordance with stipulation of counsel and for the reasons cited in Austin, Nichols & Co., Inc. [453]*453v. United States (22 Cust. Ct. 33, C. D. 1155), the claim of the plaintiff was sustained.

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Opinion by

Johnson, J.

At the trial it was stipulated that duties were assessed upon 2,638.4 proof gallons of rum; that internal revenue taxes were assessed on the basis of 2,630.2 proof gallons, which amount was actually received by the importer from' bonded warehouse; and that no further quantities of said rum were withdrawn from or now remain in bonded warehouse. In accordance with stipulation of counsel and for the reasons cited in Austin, Nichols & Co., Inc. [453]*453v. United States (22 Cust. Ct. 33, C. D. 1155), the claim of the plaintiff was sustained.

Ozark Wholesale Beverage Co. v. United States, 28 Cust. Ct. 452, 1952 Cust. Ct. LEXIS 405 (cusc 1952).

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Opinion

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