Spatola Wines, Inc. v. United States

Ekwall, Judge:

This case relates to the assessment of internal revenue tax of $2 per wine gallon under section 3030 (a) (2) of title 26 of the Internal Revenue Code, as amended by section 1650, upon 9 pipes of sherry wine, imported at the port of Philadelphia. Said assessment, made upon withdrawal from warehouse, was based upon a finding that the wine contained more than 21 per centum and not more than 24 per centum absolute alcohol. It is claimed on behalf of the plaintiff that the wine contained more than 14 per centum but not more than 21 per centum of absolute alcohol, and should,…