Case Name: Quality Beverage Company, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-04-14
Citations: 32 Cust. Ct. 460
Docket Number: No. 58012; protest 199279-K (Galveston)
Parties: Quality Beverage Company, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 32
Pages: 460–460

Head Matter:
No. 58012.
protest 199279-K (Galveston).
Quality Beverage Company, Inc. v. United States,

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that the facts and issues 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 certain quantities were reported by the inspector as manifested, not found. 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 short landed. The protest was sustained to this extent.