Case Name: Protest 795845-G/10349 of Paul Gelpi & Sons, Inc. (New Orleans)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-01-22
Citations: 4 Cust. Ct. 373
Docket Number: No. 43072
Parties: Protest 795845-G/10349 of Paul Gelpi & Sons, Inc. (New Orleans).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 373–374

Head Matter:
No. 43072.
Protest 795845-G/10349 of Paul Gelpi & Sons, Inc. (New Orleans).

Opinion:
Opinon by
Keefe, J.
It was established that the internal revenue tax was imposed on 95 gallons of rum which were short shipped or lost through breakage prior to withdrawal. The protest was accordingly sustained to that extent.