Case: Select Wines Company v. United States
Abbreviation: Select Wines Co. v. United States
Decision Date: 1953-11-24
Docket Number: No. 57648; protests 157638-K and 157639-K (Galveston)
Citation: 31 Cust. Ct. 310
Volume: 31
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Select Wines Company v. United States,
Judges: 
Pages: 310–310

Head Matter:
Before the Third Division,
November 24, 1953
No. 57648.
Select Wines Company v. United States,
protests 157638-K and 157639-K (Galveston).

Opinion:
Opinion by
Ekwall, J.
It was stipulated that the gin in question was produced, manufactured, and withdrawn from warehouse in the Virgin Islands at or above 100 proof; that, subsequently, it was reduced to 90 proof, prior to shipment to the United States; and that internal revenue tax imposed in the United States upon like articles of domestic manufacture was $9 per proof gallon at all times in question herein. Upon the agreed statement of facts, the claim that the merchandise should have been assessed upon the basis of the proof gallonage rather than upon the wine gallonage was sustained.