Case Name: J. & J. Distributing Co. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-04-14
Citations: 32 Cust. Ct. 460
Docket Number: No. 58013; protests 218042-K, etc. (New York)
Parties: J. & J. Distributing Co. et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 32
Pages: 460–460

Head Matter:
No. 58013.
protests 218042-K, etc. (New York).
J. & J. Distributing Co. et al. v. United States,

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that the merchandise, 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 case or cases of Scotch whisky reported by the inspector as manifested, not found, were not in fact received by the importers. 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 manifested, not found. The protests were sustained to this extent.