Schenley Import Corp. v. United States

U.S. Customs Court

Schenley Import Corp. v. United States

38 Cust. Ct. 532

CourtUnited States Customs Court

DecidedJune 11, 1957

DocketNo. 60831; protests 207932-K and 230408-K (San Francisco)

StatusPublished

This text of 38 Cust. Ct. 532 (Schenley Import Corp. 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

Schenley Import Corp. v. United States, 38 Cust. Ct. 532 (cusc 1957).

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Opinion

Opinion by

Johnson, J.

At the trial, it was stipulated that no allowance was made on certain cases of whisky, reported by the inspector as manifested, but not landed. In accordance with stipulation of counsel and following United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351), it was held that duty and internal revenue tax are not assessable upon the quantities reported by the inspector as not landed.

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Opinion by

Johnson, J.

At the trial, it was stipulated that no allowance was made on certain cases of whisky, reported by the inspector as manifested, but not landed. In accordance with stipulation of counsel and following United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351), it was held that duty and internal revenue tax are not assessable upon the quantities reported by the inspector as not landed.

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Bluebook (online)

38 Cust. Ct. 532, Counsel Stack Legal Research, https://law.counselstack.com/opinion/schenley-import-corp-v-united-states-cusc-1957.