Lazar v. United States

Johnson, Judge:

This case involves the amount assessable as duty

and internal revenue tax on a quantity of brandy brought into the United States in bottles from the Virgin Islands and entered for warehouse at New York on May 3, 1948. This brandy had been originally imported from Portugal, placed in bonded warehouse at the port of New York, and removed therefrom for shipment to the Virgin Islands, without payment of duty. The original importation from Portugal consisted of over 100-proof brandy. Under authority granted by the Commissioner of Internal Revenue, the brandy was reduced in the Virgin…