Case ID: cust-ct_30/html/0480-02.html
Source: Caselaw Access Project
Author: {"author": "Johnson, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 57396.
    protest 158670-K (San Francisco).
    Fleischmann Distilling Corporation v. United States,
   Opinion by

Johnson, J.

At the trial it was stipulated that three eases of whisky were not imported. 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 three cases of whisky which were short landed. The protest was sustained to this extent.