Case Name: The Lansdowne Distillery v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-09-09
Citations: 33 Cust. Ct. 355
Docket Number: No. 58374; protest 130020-K (Philadelphia)
Parties: The Lansdowne Distillery v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 33
Pages: 355–355

Head Matter:
No. 58374.
protest 130020-K (Philadelphia).
The Lansdowne Distillery v. United States,

Opinion:
Opinion by
Johnson, J.
It was stipulated that 97 eases, out of 5,000 cases of brandy imported, were manipulated in bonded warehouse at Philadelphia by repacking, resulting in 4,976 cases; that 4,976 cases were forwarded to Portland, Oreg., and upon information from the collector at that port, further allowance was made for 1.20 gallons; that duty was assessed on 12,000 gallons and internal revenue tax on 11,997 gallons; and that the actual number of gallons withdrawn from warehouse after manipulation was 11,941.20 gallons. Following Austin, Nichols & Co., Inc. v. United States (22 Oust. Ct. 33, C. D. 1155), the claim of the plaintiff was sustained.