Alfred Hart Distilleries, Inc. v. United States

Ekwall, Judge:

The merchandise involved in this protest consists of brandy-entered for warehouse at Los Angeles on February 18, 1944. The entry was liquidated on July 21, 1944, and two protests were thereafter filed. The first, dated August 3, 1944 (exhibit 1), claimed an allowance because of a shortage and manipulation loss. It was allowed by the collector, and the entry was reliquidated on January 22, 1945.

The instant protest was filed on August 28, 1944, against the original liquidation an,d is directed against the basis upon which the internal revenue tax was assessed and also the rate of…