SCHIEFFELIN & CO. and Beitzell & Co., Inc., Appellants,
v.
The UNITED STATES, Appellee.
United States Court of Customs and Patent Appeals.https://leagle.com/images/logo.png
April 23, 1970.
April 23, 1970.
Attorney(s) appearing for the Case
Edwin G. Martin, Washington, D. C., attorney of record, for appellants. Ansel F. Luxford, Washington, D. C., amicus curiae, Morgan, Lewis & Bockius, Washington, D. C., of counsel.
William D. Ruckelshaus, Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Glen E. Harris, New York City, for the United States.
Before RICH, Acting Chief Judge, ALMOND, BALDWIN and LANE, Judges, and McMANUS, Chief Judge, Northern District of Iowa, sitting by designation.
United States Court of Customs and Patent Appeals.
BALDWIN, Judge.
This appeal is from the judgment of the United States Customs Court, Third Division,1 overruling two consolidated protests relating to certain 86 proof bottled spirits, imported from Ireland and Scotland, respectively, between March 1964 and April 1965. As filed, the protests were directed only to the internal revenue tax, which was levied at the rate of $10.50 per wine gallon2 under section...
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