Standard Wine & Liquor Co. v. United States

U.S. Customs Court

Standard Wine & Liquor Co. v. United States

32 Cust. Ct. 453, 1954 Cust. Ct. LEXIS 1970

CourtUnited States Customs Court

DecidedApril 8, 1954

DocketNo. 57990; protest 21284-L-K (New York)

StatusPublished

This text of 32 Cust. Ct. 453 (Standard Wine & Liquor 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

Standard Wine & Liquor Co. v. United States, 32 Cust. Ct. 453, 1954 Cust. Ct. LEXIS 1970 (cusc 1954).

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Opinion

[454]*454Opinion by

Johnson, J.

At the trial it was stipulated that the merchandise, issues, and facts 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 the three cases of vermuth reported by the inspector as manifested, not found, w^ere not in fact received by the importer. 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 manifested, not found. The protest was sustained to this extent.

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[454]*454Opinion by

Johnson, J.

At the trial it was stipulated that the merchandise, issues, and facts 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 the three cases of vermuth reported by the inspector as manifested, not found, w^ere not in fact received by the importer. 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 manifested, not found. The protest was sustained to this extent.

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Bluebook (online)

32 Cust. Ct. 453, 1954 Cust. Ct. LEXIS 1970, Counsel Stack Legal Research, https://law.counselstack.com/opinion/standard-wine-liquor-co-v-united-states-cusc-1954.