Case Name: Fleischmann Distilling Corporation v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1953-06-10
Citations: 30 Cust. Ct. 480
Docket Number: No. 57396; protest 158670-K (San Francisco)
Parties: Fleischmann Distilling Corporation v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 30
Pages: 480–480

Head Matter:
No. 57396.
protest 158670-K (San Francisco).
Fleischmann Distilling Corporation v. United States,

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that three eases of whisky were not imported. 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 three cases of whisky which were short landed. The protest was sustained to this extent.