Case: Protest 852532-G of R. U. Delapenha & Co. (New York)
Abbreviation: Protest 852532-G of Delapenha
Decision Date: 1940-02-26
Docket Number: No. 43269
Citation: 4 Cust. Ct. 402
Volume: 4
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 852532-G of R. U. Delapenha & Co. (New York).
Judges: 
Pages: 402–402

Head Matter:
Before the Third Division,
February 26, 1940
No. 43269.
Protest 852532-G of R. U. Delapenha & Co. (New York).

Opinion:
Opinion by
Cline, J.
On the authority of Stone v. United States (19 C. C. P. A. 259, T. D. 45388) and Oldetyme Distillers v. United States (2 Cust. Ct. 487, C. D. 184) the whisky herein involved was held dutiable at $2.50 per proof gallon instead of $5 per gallon as assessed by the collector.