Dreyfus Ashby & Co. v. United States

Opinion by

It was stipulated that no allowance was made on one carton of liquor, reported by the inspector as mainfested, but not landed. In *293accordance 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 carton of liquor, reported by the inspector as not landed.