Schieffelin & Co. v. United States

Richardson, Judge:

TMs case involves importations of bottled underproof spirits exported from Ireland and Scotland, between March, 1964 and April, 1965. In the protests which were consolidated for trial plaintiffs object only to the assessment of internal revenue tax on such spirits on the wine gallon basis, contending that the tax should have been assessed on the proof gallon basis.

The case was submitted to the court for decision upon a stipulation wMch reads:

It is hereby stipulated and agreed by and between counsel for the Plaintiffs and the Assistant Attorney General for the United States,…