
    Before the Third Division,
    April 12, 1940
    No. 43478.
    Protest 963281-G of Siegfried Lowenthal Co. (Cleveland).
   Opinion by

Keefe, J.

In view of the confused state of the record and the lack of proof required to establish that duty was not assessed on the whisky in question in its condition and quantity at the time of withdrawal, the protest was overruled.  