Case: Young's Market Co. and John L. Westland & Son, Inc. v. United States
Abbreviation: Young's Market Co. v. United States
Decision Date: 1954-04-08
Docket Number: No. 57991; protest 200312-K (Los Angeles)
Citation: 32 Cust. Ct. 454
Volume: 32
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Young’s Market Co. and John L. Westland & Son, Inc. v. United States,
Judges: 
Pages: 454–454

Head Matter:
No. 57991.
protest 200312-K (Los Angeles).
Young’s Market Co. and John L. Westland & Son, Inc. v. United States,

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that the facts and issues herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the quantity reported by the inspector as manifested, not found, was not in fact received by the importer. In accordance with stipulation of counsel and following the decision cited it was held that duty and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found. The protest was sustained to this extent.