Schieffelin & Co. And Beitzell & Co., Inc. v. The United States

BALDWIN, Judge.

This appeal is from the judgment of the United States Customs Court, Third Division, 1 overruling two consolidated protests relating to certain 86 proof bottled spirits, imported from Ireland and Scotland, respectively, between March 1964 and April 1965. As filed, the protests were directed only to the internal revenue tax, which was levied at the rate of $10.50 per wine gallon 2 3 under section 5001(a) (1) of the Internal Revenue Code of 1954, and the importers claimed that the tax should have been levied on a proof gallon basis at 86% of $10.50, amounting to $9.03 per wine…