Case Name: Protest 963281-G of Siegfried Lowenthal Co. (Cleveland)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-04-12
Citations: 4 Cust. Ct. 441
Docket Number: No. 43478
Parties: Protest 963281-G of Siegfried Lowenthal Co. (Cleveland).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 441–441

Head Matter:
Before the Third Division,
April 12, 1940
No. 43478.
Protest 963281-G of Siegfried Lowenthal Co. (Cleveland).

Opinion:
Opinion by
Keefe, J.
In view of the confused state of the record and the lack of proof required to establish that duty was not assessed on the whisky in question in its condition and quantity at the time of withdrawal, the protest was overruled.