Case: Austin Nichols & Co., Inc., et al. v. United States
Abbreviation: Austin Nichols & Co. v. United States
Decision Date: 1959-07-17
Docket Number: No. 63265; protests 231866-K/6021, etc. (Chicago)
Citation: 43 Cust. Ct. 307
Volume: 43
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Austin Nichols & Co., Inc., et al. v. United States,
Judges: 
Pages: 307–307

Head Matter:
No. 63265.
protests 231866-K/6021, etc. (Chicago).
Austin Nichols & Co., Inc., et al. v. United States,

Opinion:
Opinion by
Johnson, J.
At the trial, it was stipulated that there was a shortage of 35 bottles as to entry 5336 (protest 231866-K) and of 2 cases and 6 bottles as to entry 1935 (protest 235659-K(B)), for which no allowance had been made. In accordance with stipulation of counsel and following United States v. Browne Vintners Co., Inc. (34 C.C.P.A. 112, C.A.D. 351), it was held that duty and internal revenue tax are not assessable upon the shortshipped merchandise.