China Liquor Distribution Co. v. The United States, Hulse Import Co. v. The United States

WORLEY, Chief Judge.

This appeal is from the judgment of the United States Customs Court, Third Division, C.D. 2338, overruling consolidated protests 1 by which the importers seek to recover a part of the internal revenue tax paid on distilled spirits at the time of their importation into the United States on and after January 1, 1951, the effective date of the Internal Revenue Act of 1951. All the distilled spirits imported, whether whiskey, brandy, cordials, gin or other alcoholic beverages, were taxed under the act at the rate of $10.50 per wine gallon.

Section 451 of the Internal Revenue…