Case: Protest 795845-G/10349 of Paul Gelpi & Sons, Inc. (New Orleans)
Abbreviation: Protest 795845-G/10349 of Paul Gelpi & Sons, Inc.
Decision Date: 1940-01-22
Docket Number: No. 43072
Citation: 4 Cust. Ct. 373
Volume: 4
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 795845-G/10349 of Paul Gelpi & Sons, Inc. (New Orleans).
Judges: 
Pages: 373–374

Head Matter:
No. 43072.
Protest 795845-G/10349 of Paul Gelpi & Sons, Inc. (New Orleans).

Opinion:
Opinon by
Keefe, J.
It was established that the internal revenue tax was imposed on 95 gallons of rum which were short shipped or lost through breakage prior to withdrawal. The protest was accordingly sustained to that extent.