Case ID: cust-ct_46/html/0517-04.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. 65742
    Arizona Distributing Co. and H. S. Dorf & Co., Inc. v. United States,
    protest 59/10285 (Los Angeles).
   Opinion by

Johnson, J.

At the trial, it was stipulated that no allowance was made on one case of twelve •% quarts of Ballantine whisky, reported as manifested, not found. 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.