United States Customs Court, 1940

Protest 852532-G of Delapenha

Protest 852532-G of Delapenha
United States Customs Court · Decided February 26, 1940 · Cline
4 Cust. Ct. 402
Protest 852532-G of Delapenha

Opinion of the Court

Opinion by

Cline, J.

On the authority of Stone v. United States (19 C. C. P. A. 259, T. D. 45388) and Oldetyme Distillers v. United States (2 Cust. Ct. 487, C. D. 184) the whisky herein involved was held dutiable at $2.50 per proof gallon instead of $5 per gallon as assessed by the collector.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.