Case: Kraus Bros. & Co. v. United States
Abbreviation: Kraus Bros. v. United States
Decision Date: 1947-11-13
Docket Number: No. 52026; protests 117395-K, etc. (New York)
Citation: 19 Cust. Ct. 168
Volume: 19
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Kraus Bros. & Co. v. United States,
Judges: 
Pages: 168–169

Head Matter:
No. 52026.
Kraus Bros. & Co. v. United States,
protests 117395-K, etc. (New York).

Opinion:
Opinion by
Johnson, J.
It was stipulated that the merchandise and issues herein are similar in all material respects to those involved in United States v. Somerset (33 C. C. P. A. 138, C. A. D. 328), and that a quantity of liquor amounting to 10 percent or more of the total contents of the various barrels, casks, packages, etc., was lost in transit from the port of exportation to the port of destination due to breakage, leakage, or damage. In accordance therewith it was held that an allowance should have been made for the loss appearing upon the gauger's return as verified by the affidavit of the importer. The protests were sustained to this extent.