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Ozark Wholesale Beverage Co. v. United States

28 Cust. Ct. 452, 1952 Cust. Ct. LEXIS 405
CourtUnited States Customs Court
DecidedApril 16, 1952
DocketNo. 56565; protest 112107-K (St. Louis)
StatusPublished

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

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amount was actually received by the importer from' bonded warehouse; and that no further quantities of said rum were withdrawn from or now remain in bonded warehouse.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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Related

Austin, Nichols & Co. v. United States
22 Cust. Ct. 33 (U.S. Customs Court, 1949)

Cite This Page — Counsel Stack

Bluebook (online)
28 Cust. Ct. 452, 1952 Cust. Ct. LEXIS 405, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ozark-wholesale-beverage-co-v-united-states-cusc-1952.