Quality Beverage Co. v. United States

U.S. Customs Court

Quality Beverage Co. v. United States

32 Cust. Ct. 460, 1954 Cust. Ct. LEXIS 1992

CourtUnited States Customs Court

DecidedApril 14, 1954

DocketNo. 58012; protest 199279-K (Galveston)

StatusPublished

This text of 32 Cust. Ct. 460 (Quality 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

Quality Beverage Co. v. United States, 32 Cust. Ct. 460, 1954 Cust. Ct. LEXIS 1992 (cusc 1954).

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Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the facts and issues 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 certain quantities were reported by the inspector as manifested, not found. In accordance with stipulation of counsel and following the decision cited it was held that duty and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as short landed. The protest was sustained to this extent.

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Opinion by

Johnson, J.

At the trial it was stipulated that the facts and issues 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 certain quantities were reported by the inspector as manifested, not found. In accordance with stipulation of counsel and following the decision cited it was held that duty and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as short landed. The protest was sustained to this extent.

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Bluebook (online)

32 Cust. Ct. 460, 1954 Cust. Ct. LEXIS 1992, Counsel Stack Legal Research, https://law.counselstack.com/opinion/quality-beverage-co-v-united-states-cusc-1954.