D. Recher & Co. v. United States , 44 Cust. Ct. 339 ( 1960 )

Opinion by

Richardson, J.

It was stipulated that the merchandise consists of bitters containing spirits, fit for beverages purposes, which are subject to a Federal tax on the alcoholic content measured in whole or in part by the rate of the internal Federal tax imposed in respect of the alcohol contained in the like domestic products. In view of the stipulation and following Abstract 62185, the claim of the plaintiff was sustained.