Case: Frank P. Dow Co., Inc., of L.A. and Sterling Liquor Distributors, Inc. v. United States
Abbreviation: Frank P. Dow Co. v. United States
Decision Date: 1960-02-01
Docket Number: No. 63769; protest 58/10161 (Los Angeles)
Citation: 44 Cust. Ct. 332
Volume: 44
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Frank P. Dow Co., Inc., of L.A. and Sterling Liquor Distributors, Inc. v. United States,
Judges: 
Pages: 332–333

Head Matter:
No. 63769.
protest 58/10161 (Los Angeles).
Frank P. Dow Co., Inc., of L.A. and Sterling Liquor Distributors, Inc. v. United States,

Opinion:
Opinion by
Johnson, J.
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 quantities reported! by the inspector as manifested, not found, were not in fact received by the importers. 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.