Case Name: Protest 852532-G of R. U. Delapenha & Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-02-26
Citations: 4 Cust. Ct. 402
Docket Number: No. 43269
Parties: Protest 852532-G of R. U. Delapenha & Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 402–402

Head Matter:
Before the Third Division,
February 26, 1940
No. 43269.
Protest 852532-G of R. U. Delapenha & Co. (New York).

Opinion:
Opinion by
Cline, J.
On the authority of Stone v. United States (19 C. C. P. A. 259, T. D. 45388) and Oldetyme Distillers v. United States (2 Cust. Ct. 487, C. D. 184) the whisky herein involved was held dutiable at $2.50 per proof gallon instead of $5 per gallon as assessed by the collector.