Schenley Import Corp. v. United States

Opinion by

At the trial, it was stipulated that no allowance was made on certain cases of whisky, reported by the inspector as manifested, but not landed. In accordance with stipulation of counsel and following United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351), it was held that duty and internal revenue tax are not assessable upon the quantities reported by the inspector as not landed.