Hostname: page-component-586b7cd67f-tf8b9 Total loading time: 0 Render date: 2024-11-26T17:33:42.654Z Has data issue: false hasContentIssue false
  • English
  • Français

Schieffelin & Co. v. United States. 424 F.2d 1396

Published online by Cambridge University Press:  28 March 2017

Get access Rights & Permissions [Opens in a new window]

Abstract

An abstract is not available for this content so a preview has been provided. Please use the Get access link above for information on how to access this content.
Image of the first page of this content. For PDF version, please use the ‘Save PDF’ preceeding this image.'
Type
Judicial Decisions
Information
American Journal of International Law , Volume 65 , Issue 1 , January 1971 , pp. 208 - 210
Copyright
Copyright © American Society of International Law 1971 

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

References

1 Schieffelin & Co. v. United States, 294 F. Supp. 53 (1968).

2 Sec. 5001(a)(1) provides in part: “(a) Rate of tax—(1) General.—There is hereby imposed on all distilled spirits in bond or produced in or imported into the United States an internal revenue tax at the rate of $10.50 on each proof gallon or wine gallon when below proof. . . .” Quoted by court, 424 F.2d 1396 at 1398. Some footnotes by court omitted, others renumbered.

3 1 U.S. Treaties 785, 206 U.N. Treaty Series 269.

4 8 Stat. 228.

5 Sec. 7852(d) provides: “(d) Treaty obligations.–No provision of this title shall apply in any case where its application would be contrary to any treaty obligation of the United States in effect on the date of enactment of this title.” Quoted by court, 424 F.2d 1396 at 1398.

6 55–61 U.N. Treaty Series.

7 424 F.2d 1396 at 1401.

8 Ibid. 1402.

9 Ibid. 1403. As noted in Bercut, the classifications of spirits at proof (or above proof) gallon and wine gallon “were established by the Congress in 1868 for purely domestic purposes and have been retained in substance each time the Congress has considered this subject. 15 Stat. 125 (1868); Rev. Stat. §3251 (1875); 40 Stat. 1105 (1919) as amended, 26 U.S.C. §2800(a)(l).” Footnote by court, ibid.

10 Ibid