Legal Opinion
Protest 795845-G/10349 of Paul Gelpi & Sons, Inc.
United States Customs Court
Decided January 22, 1940No. 43072PublishedCited by 4 opinions
1Opinion of the Court
*374Opinon by
Keefe, J.
It was established that the internal revenue tax was imposed on 95 gallons of rum which were short shipped or lost through breakage prior to withdrawal. The protest was accordingly sustained to that extent.
2Cited by4 opinions
- Austin, Nichols & Co. v. United StatesUnited States Customs Court · 1949
- Louis T. Snow & Co. v. United StatesUnited States Customs Court · 1948
- Bardinet Exports, Inc. v. United StatesUnited States Customs Court · 1951
- R. C. Williams & Co. v. United StatesUnited States Customs Court · 1952