Case Name: Austin Nichols & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1958-07-15
Citations: 41 Cust. Ct. 325
Docket Number: No. 62185; protests 308784-K, etc. (New York)
Parties: Austin Nichols & Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 41
Pages: 325–325

Head Matter:
No. 62185.
Austin Nichols & Co., Inc. v. United States,
protests 308784-K, etc. (New York).

Opinion:
Opinion by
Richardson, J.
In accordance with stipulation of counsel that the merchandise consists of Campari bitters, assessed with an internal revenue tax of $10.50 per proof gallon on the alcoholic content; that said tax is imposed on the alcohol contained in like domestic products at the same rate; and that the issue is the same in all material respects as that in R. U. Delapenha & Co., Inc. v. United States (39 Cust. Ct. 136, C. D. 1918), the claim of the plaintiff was sustained.