Brotman v. United States

JohnsoN, Judge:

The merchandise in this case consists of certain alcoholic beverages. The plaintiff claims that duty should be assessed upon the same quantity as the levy of internal revenue tax, in accordance with the provisions of paragraph 813 of the Tariff Act of 1930, as amended by the Act of June 8, 1948, Public Law 612. It is further claimed that the liquidation of July 18, 1945, had not become final on June 8, 1948, “because protest 75227 was pending on that date,” and consequently allowance for losses in transit should be made under Public Law 612.

At the trial counsel for the…