Lansdowne Distillery v. United States

Opinion by

It was stipulated that 97 eases, out of 5,000 cases of brandy imported, were manipulated in bonded warehouse at Philadelphia by repacking, resulting in 4,976 cases; that 4,976 cases were forwarded to Portland, Oreg., and upon information from the collector at that port, further allowance was made for 1.20 gallons; that duty was assessed on 12,000 gallons and internal revenue tax on 11,997 gallons; and that the actual number of gallons withdrawn from warehouse after manipulation was 11,941.20 gallons. Following Austin, Nichols & Co., Inc. v. United States (22 Oust. Ct. 33, C. D. 1155), the claim of the plaintiff was sustained.