SCHIEFFELIN & CO. v. UNITED STATES

C.D. 3640; Protest Nos. 66/24918-1224-66 and 66/70446-16543-66.

294 F.Supp. 53 (1968)

SCHIEFFELIN & CO. and Beitzell & Co., Inc. v. UNITED STATES.

United States Customs Court, Third Division.

December 11, 1968.


Attorney(s) appearing for the Case

Edwin G. Martin, Washington, D. C., for plaintiffs.

Edwin L. Weisl, Jr., Asst. Atty. Gen., (Glenn E. Harris, New York City, trial attorney), for defendant.

Before RICHARDSON and LANDIS, Judges.


RICHARDSON, Judge:

This 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 which...

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