United States v. Westco Liquor Products Co.

This is an appeal by the United States from the judgment of the United States Customs Court, Third Division, rendered pursuant to its decision, C. D. 1219 (Vol. 85, No. 12, Weekly Treasury Decisions), sustaining Protest 132187-K/75344 filed by appellee against the *103assessment of internal revenue tax at the rate of $2.00 per gallon on certain still wine pursuant to section 1650 of tbe Internal Revenue Code.

It is claimed in the protest, as amended, that the wine should have been assessed (under section 1650, supra) at the rate of 60 cents per gallon (as containing over 14% and not over 21%…