Case: Harmar Company v. United States
Abbreviation: Harmar Co. v. United States
Decision Date: 1950-05-02
Docket Number: No. 54303; protest 111640-K (Louisville)
Citation: 24 Cust. Ct. 450
Volume: 24
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Harmar Company v. United States,
Judges: 
Pages: 450–450

Head Matter:
No. 54303.
Harmar Company v. United States,
protest 111640-K (Louisville).

Opinion:
Opinion by
Johnson, J.
It was stipulated that the merchandise and issues are the same in all material respects as those involved in Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C. D. 1155), and further that the gauge for internal revenue tax purposes on barrel No. 402 should be 31.8 proof gallons. Following the decision cited the collector was directed to reliquidate the entry and refund all duties taken upon quantities in excess of the quantities upon which internal revenue taxes were finally assessed, and as to barrel No. 402, to assess the internal revenue tax at the appropriate rate upon 31.8 proof gallons.