Case: Fleischmann Distilling Corporation v. United States
Abbreviation: Fleischmann Distilling Corp. v. United States
Decision Date: 1953-06-10
Docket Number: No. 57396; protest 158670-K (San Francisco)
Citation: 30 Cust. Ct. 480
Volume: 30
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Fleischmann Distilling Corporation v. United States,
Judges: 
Pages: 480–480

Head Matter:
No. 57396.
protest 158670-K (San Francisco).
Fleischmann Distilling Corporation v. United States,

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that three eases of whisky were not imported. 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 three cases of whisky which were short landed. The protest was sustained to this extent.