Rev. Rul. 55-665

The proprietor of a bonded wine cellar marking serial numbers on cases at the time of preparing wine for removal is not required to show in his commercial records the serial number of each case nor the range of serial numbers for each kind (class and type) and tax grade of wine involved. Held, the recording on the proprietor's invoices of the first and last serial numbers of cases for each particular shipment of wine is in substantial compliance with the provisions of section 240.920 of the Wine Regulations and will afford identification of the wine removed to the extent contemplated thereby