Case Name: McKesson & Robbins, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1951-06-29
Citations: 27 Cust. Ct. 274
Docket Number: No. 55733; protest 166781-K (New York)
Parties: McKesson & Robbins, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 27
Pages: 274–274

Head Matter:
No. 55733.
protest 166781-K (New York).
McKesson & Robbins, Inc. v. United States,

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 not landed were not in fact landed. 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 landed not found. The protest was sustained to this extent.