Case Name: Los Angeles Brewing Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1955-04-04
Citations: 34 Cust. Ct. 331
Docket Number: No. 58926; protest 106122-K (Los Angeles)
Parties: Los Angeles Brewing Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 34
Pages: 331–331

Head Matter:
Before the Third Division,
April 4, 1955
No. 58926.
protest 106122-K (Los Angeles).
Los Angeles Brewing Co. v. United States,

Opinion:
Opinion by
Ekwall, J.
At the trial, counsel abandoned the claim as to warehouse entry 163. The protest was, therefore, overruled as to that entry. The deputy collector testified as to warehouse entry 2846 that duty was assessed on 8,364.6 gallons, whereas internal revenue tax was assessed on 7,867.5 gallons. For the reasons stated in Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C. D. 1155), the claim of the plaintiff was sustained, and the collector was directed to reliquidate warehouse entry 2846, assessing customs duty upon 7,867.5 gallons at the appropriate rate under the tariff act.