Case: Dreyfus Ashby & Co., Inc. v. United States
Abbreviation: Dreyfus Ashby & Co. v. United States
Decision Date: 1960-09-30
Docket Number: No. 64609; protest 59/13744 (New York)
Citation: 45 Cust. Ct. 292
Volume: 45
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Dreyfus Ashby & Co., Inc. v. United States,
Judges: 
Pages: 292–293

Head Matter:
No. 64609.
Dreyfus Ashby & Co., Inc. v. United States,
protest 59/13744 (New York).

Opinion:
Opinion by
Johnson, J.
It was stipulated that no allowance was made on one carton of liquor, reported by the inspector as mainfested, but not landed. 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 carton of liquor, reported by the inspector as not landed.