Legal Opinion

Protest 852532-G of Delapenha

United States Customs Court

Decided February 26, 1940No. 43269Published

1Opinion of the Court

Opinion by

Cline, J.

On the authority of Stone v. United States (19 C. C. P. A. 259, T. D. 45388) and Oldetyme Distillers v. United States (2 Cust. Ct. 487, C. D. 184) the whisky herein involved was held dutiable at $2.50 per proof gallon instead of $5 per gallon as assessed by the collector.

2Cases cited1 opinion

  1. Oldetyme Distillers, Inc. v. United StatesUnited States Customs Court · 1939