Spatola Wines, Inc. v. United States

U.S. Customs Court

Spatola Wines, Inc. v. United States

24 Cust. Ct. 452, 1950 Cust. Ct. LEXIS 1936

CourtUnited States Customs Court

DecidedMay 4, 1950

DocketNo. 54311; protest 136044-K (Philadelphia)

StatusPublished

This text of 24 Cust. Ct. 452 (Spatola Wines, Inc. 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

Spatola Wines, Inc. v. United States, 24 Cust. Ct. 452, 1950 Cust. Ct. LEXIS 1936 (cusc 1950).

Pincite

Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that duties and internal revenue taxes were assessed upon a quantity of 14,066.21 gallons of port wine but that only 13,567 gallons were found to be present by the United States weigher while the wine was in bonded warehouse prior to release, as shown by the United States weigher’s return with the entry papers. It was further stipulated that the merchandise and issues are the same in all material respects as those involved in Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C. D. 1155). Following the decision cited the collector was directed to reliquidate the entry and refund all duties taken upon quantities in excess of the quantities upon which internal revenue taxes were finally assessed, and it was held that internal revenue taxes should have been assessed at the appropriate rate upon 13,567 gallons, the quantity returned by the United States weigher and withdrawn from warehouse

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 duties and internal revenue taxes were assessed upon a quantity of 14,066.21 gallons of port wine but that only 13,567 gallons were found to be present by the United States weigher while the wine was in bonded warehouse prior to release, as shown by the United States weigher’s return with the entry papers. It was further stipulated that the merchandise and issues are the same in all material respects as those involved in Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C. D. 1155). Following the decision cited the collector was directed to reliquidate the entry and refund all duties taken upon quantities in excess of the quantities upon which internal revenue taxes were finally assessed, and it was held that internal revenue taxes should have been assessed at the appropriate rate upon 13,567 gallons, the quantity returned by the United States weigher and withdrawn from warehouse

Cite This Page — Counsel Stack

Bluebook (online)

24 Cust. Ct. 452, 1950 Cust. Ct. LEXIS 1936, Counsel Stack Legal Research, https://law.counselstack.com/opinion/spatola-wines-inc-v-united-states-cusc-1950.

Opinion

Related

Cite This Page — Counsel Stack