
    No. 60831.
    Schenley Import Corp. v. United States,
    protests 207932-K and 230408-K (San Francisco).
   Opinion by

Johnson, J.

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.  