"21" Brands, Inc. v. United States

Opinion by

Johnson, J.

At the trial, it was stipulated that no allowance was made on certain cases of liquor, reported by the inspector as manifested, not found. In accordance with stipulation of counsel and following United States v. Browne Vintners Co., Inc. (34 C.C.P.A. 112, C.A.D. 351), it was held that duty *405and internal re'v enue tax are not assessable npon tbe quantities reported by tbe inspector as manifested, not found.