American Distilling Co. v. United States

EKwall, Judge:

This is a protest against the assessment by the collector at San Francisco on January 29, 1952, of internal revenue tax on 2 hogsheads of sherry wine at $2 per gallon, under section 3030 (a) (1) (A) and section 1650 of the Internal Revenue Code (26 U. S. C. § 3030 (a) (1) (A) and § 1650). It is claimed that the entry covering this merchandise was liquidated at the port of Peoria, Ill., on July 7, 1950, at which time the tax was computed at the rate of 60 cents per gallon, and that the later demand for tax at the increased rate is illegal and void.

The case was submitted on the…