Vernon Distributing Co. v. United States

This is an appeal from the judgment of the United States Customs Court, Third Division, entered in conformity with its decision, C. D. 1244, overruling the importer’s protest against the assessment and collection of certain internal revenue taxes imposed by the Collector *207of Customs at the port of Los Angeles, California, upon certain rum imported from Cuba in May 1940. The entry was liquidated February 6, 1941, and the original protest was filed February 20, 1941.

The tax was assessed on the wine gallon basis under section 2800 (a) (1)1 of the Internal Revenue Code (Title 26 U. S. C., 1940…