Case ID: cust-ct_41/html/0325-02.html
Source: Caselaw Access Project
Author: {"author": "Richardson, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 62185.
    Austin Nichols & Co., Inc. v. United States,
    protests 308784-K, etc. (New York).
   Opinion by

Richardson, J.

In accordance with stipulation of counsel that the merchandise consists of Campari bitters, assessed with an internal revenue tax of $10.50 per proof gallon on the alcoholic content; that said tax is imposed on the alcohol contained in like domestic products at the same rate; and that the issue is the same in all material respects as that in R. U. Delapenha & Co., Inc. v. United States (39 Cust. Ct. 136, C. D. 1918), the claim of the plaintiff was sustained.