Case Name: Case-Swayne Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1963-08-20
Citations: 51 Cust. Ct. 186
Docket Number: No, 67939; protest 60/20141 (Los Angeles)
Parties: Case-Swayne Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 51
Pages: 186–187

Head Matter:
Before the Third Division,
August 20,1963
No, 67939.
Case-Swayne Co., Inc. v. United States,
protest 60/20141 (Los Angeles).

Opinion:
Opinion by
Richardson, J.
In accordance with oral stipulation of counsel that the merchandise is a fruit flavor or ester, a product unfit for beverage use, and, as such, not subject to the internal revenue tax, the claim of the plaintiff was sustained.