Case Name: Arizona Distributing Co. and H. S. Dorf & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1961-06-01
Citations: 46 Cust. Ct. 517
Docket Number: No. 65742; protest 59/10285 (Los Angeles)
Parties: Arizona Distributing Co. and H. S. Dorf & Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 46
Pages: 517–517

Head Matter:
No. 65742
Arizona Distributing Co. and H. S. Dorf & Co., Inc. v. United States,
protest 59/10285 (Los Angeles).

Opinion:
Opinion by
Johnson, J.
At the trial, it was stipulated that no allowance was made on one case of twelve •% quarts of Ballantine whisky, reported as manifested, not found. 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 quantities reported by the inspector as not landed.