Austin Nichols & Co. v. United States

Opinion by Richardson, J. In accordance with stipulation of counsel that the merchandise consists of Campari bitters, assessed with an internal revenue tax of $10.50 per proof gallon on the alcoholic content; that said tax is imposed on the alcohol contained in like domestic products at the same rate; and that the issue is the same in all material respects as that in R. U. Delapenha & Co., Inc. v. United States (39 Cust. Ct. 136, C. D. 1918), the claim of the plaintiff was sustained.