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

United States Customs Court·Decided April 14, 1954·No. No. 58012; protest 199279-K (Galveston)·Published

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.

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 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.

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

Pincite

32 Cust. Ct. 460 (Quality Beverage Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.