Case Name: Lone Star Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1953-11-05
Citations: 31 Cust. Ct. 286
Docket Number: No. 57598; protest 175022-K (Galveston)
Parties: Lone Star Company v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 31
Pages: 286–286

Head Matter:
No. 57598.
Lone Star Company v. United States,
protest 175022-K (Galveston).

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that the issues and facts herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the quantities reported by the inspector as manifested, not found ("1 case short landed"), were not in fact received by the importer. In accordance with stipulation of counsel and following the decision cited it was held that duty and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as not found, i. e., "1 case short landed." The protest was sustained to this extent.